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Reform der Rentenbesteuerung

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  • Grub, Martin

Abstract

Am 29. April 2004 hat der Deutsche Bundestag das Alterseinkünftegesetz beschlossen. Der 35jährige Übergang zur nachgelagerten Besteuerung bringt komplexe Umverteilungsmuster mit sich. Welche Umverteilungen ergeben sich im Querschnitt über die Einkommensskala? Wie sieht es im Längsschnitt über die Lebensperspektive aus? In welchem Ausmaß sind Doppelbesteuerungen zu erwarten?

Suggested Citation

  • Grub, Martin, 2004. "Reform der Rentenbesteuerung," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 84(5), pages 299-308.
    • Handle: RePEc:zbw:wirtdi:42370
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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. Christian Westermeier & Anika Rasner & Markus M. Grabka, 2012. "The Prospects of the Baby Boomers: Methodological Challenges in Projecting the Lives of an Aging Cohort," SOEPpapers on Multidisciplinary Panel Data Research 440, DIW Berlin, The German Socio-Economic Panel (SOEP).
    3. Axel Börsch-Supan & Christopher Quinn, 2015. "Taxing Pensions and Retirement Benefits in Germany," CESifo Working Paper Series 5636, CESifo.

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