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Die aus verfassungsrechtlicher Sicht steuerlich relevante Höhe der Eigenanteile zeitnaher Rentenzugänge

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  • Scholtz, Hellmut D.

Abstract

In der Arbeit wird auf der Grundlage der Veröffentlichungen der gRV aufgezeigt, wie sich die Höhe der Beitragseinzahlungen zu der zu erwartenden Höhe der Renten eines/r Standardrentners/erin bei Rentenfall mit 65.Lj, 65,5 Lj. und 66 Lj. verhält. Auf die verfassungmäßigen Voraussetzungen und Widersprüchlichkeiten des Urteils bei den Annahmen über den Eigenanteil wird dezidiert eingegangen.

Suggested Citation

  • Scholtz, Hellmut D., 2013. "Die aus verfassungsrechtlicher Sicht steuerlich relevante Höhe der Eigenanteile zeitnaher Rentenzugänge," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 54(12), pages 221-228.
    • Handle: RePEc:zbw:espost:91497
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    More about this item

    Keywords

    Beitragsäquivalenz; gRV;

    JEL classification:

    • E64 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Incomes Policy; Price Policy
    • K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior

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