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Eine Bewertung des Vorschlags zur Neuordnung der Rentenbesteuerung

Author

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  • Brall, Natalie
  • Bruno-Latocha, Gesa
  • Lohmann, Albert

Abstract

Am 17. März 2003 hat die von der Bundesregierung eingesetzte Sachverständigenkommission unter dem Vorsitz von Professor Bert Rürup ihre Vorschläge für eine Neuordnung der steuerlichen Behandlung von Altersvorsorgeaufwendungen und Altersbezügen vorgelegt. Anlass zur Einsetzung der Kommission war ein Urteil des Bundesverfassungsgerichts (BVerfG) vom 6. März 20021 . Wie sind die Vorschläge der Sachverständigenkommission zu bewerten? Wie kann die Problematik der Doppelbesteuerung gelöst werden?

Suggested Citation

  • Brall, Natalie & Bruno-Latocha, Gesa & Lohmann, Albert, 2003. "Eine Bewertung des Vorschlags zur Neuordnung der Rentenbesteuerung," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 83(7), pages 445-452.
    • Handle: RePEc:zbw:wirtdi:42166
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    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. Chirvi, Malte & Kiesewetter, Dirk & Maiterth, Ralf & Menzel, Moritz & Tschinkl, Dominik, 2020. "Zuordnung von Sonderausgaben in der Rentenphase als Bestimmungsfaktor für das Vorliegen einer Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten," arqus Discussion Papers in Quantitative Tax Research 256, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Axel Börsch-Supan & Christopher Quinn, 2015. "Taxing Pensions and Retirement Benefits in Germany," CESifo Working Paper Series 5636, CESifo.

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