IDEAS home Printed from https://ideas.repec.org/a/zbw/espost/92894.html
   My bibliography  Save this article

Werden die Renten der gesetzlichen Rentenversicherung sachgerecht besteuert?

Author

Listed:
  • Scholtz, Hellmut D.

Abstract

Eine ausführliche Szenarioanalyse zeigt, dass selbst bei unterschiedlichen Annahmen über die wirtschaftliche Entwicklung das Beitragsaufkommen und die gesetzliche Rente eines Standardrentners in Ihrer Höhe erheblich auseinanderklaffen. Eine Neuformulierung des Steuerrechts scheint insoweit dringend geboten. Ein derzeit anhängiges Verfahren vor dem BVerfG bringt hierfür hoffentlich mehr Anhaltspunkte.

Suggested Citation

  • Scholtz, Hellmut D., 2013. "Werden die Renten der gesetzlichen Rentenversicherung sachgerecht besteuert?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 51(3/13), pages 75-80.
    • Handle: RePEc:zbw:espost:92894
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/92894/1/DSTR-Scholtz%202013-3.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Börsch-Supan, Axel & Quinn, Christopher, 2015. "Taxing pensions and retirement benefits in Germany," MEA discussion paper series 201510, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    2. Axel Börsch-Supan & Christopher Quinn, 2015. "Taxing Pensions and Retirement Benefits in Germany," CESifo Working Paper Series 5636, CESifo.

    More about this item

    Keywords

    Rentenbesteuerung; Ungleichheit;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:espost:92894. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/zbwkide.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.