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Auswirkungen der Neuregelung zur nachgelagerten Besteuerung

Author

Listed:
  • Schultis Sebastian
  • Toussaint Philipp
  • Stramka Sebastian

Abstract

In 2021, the Federal Fiscal Court pointed out to the legislator that future pensioners could be affected by potential double taxation due to deferred taxation. The Growth Opportunities Act passed in April 2024 now implements a flat-rate solution to avoid double taxation, extending the transition period until 2058. The results show, based on generational accounting, that this flat-rate solution has little impact on the sustainability of public finances. However, it leads to a considerable intergenerational redistribution at the expense of future generations.

Suggested Citation

  • Schultis Sebastian & Toussaint Philipp & Stramka Sebastian, 2024. "Auswirkungen der Neuregelung zur nachgelagerten Besteuerung," Wirtschaftsdienst, Sciendo, vol. 104(10), pages 711-718.
    • Handle: RePEc:vrs:wirtsc:v:104:y:2024:i:10:p:711-718:n:1014
    DOI: 10.2478/wd-2024-0181
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    References listed on IDEAS

    as
    1. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1991. "Generational Accounts: A Meaningful Alternative to Deficit Accounting," NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 55-110, National Bureau of Economic Research, Inc.
    2. repec:bla:scandj:v:94:y:1992:i:2:p:303-18 is not listed on IDEAS
    3. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1994. "Generational Accounting: A Meaningful Way to Evaluate Fiscal Policy," Journal of Economic Perspectives, American Economic Association, vol. 8(1), pages 73-94, Winter.
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    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • J26 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Retirement; Retirement Policies
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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