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Prinzipien der Renten- und Pensionsbesteuerung

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  • Börsch-Supan, Axel
  • Lührmann, Melanie

Abstract

Die derzeitige Besteuerung von Renten und Pensionen in der Bundesrepublik Deutschland ist inkonsequent und in sich widersprüchlich. Dies wurde mehrfach vom Bundesverfassungsgericht angemahnt. Aufgabe dieses Beitrags ist es, die Prinzipien einer rationalen Renten- und Pensionsbesteuerung komprimiert darzustellen und sie mit der gängigen Praxis im In- und Ausland zu vergleichen. Der Beitrag präzisiert in seinem theoretischen Teil, wie das "Neutralitätspostulat" zu verstehen ist, und analysiert in seinem praktischen Teil, wie praktikabel verschiedene Besteuerungsvarianten sind. Aus diesen Untersuchungen folgt ein Plädoyer für eine transparente nachgelagerte Besteuerung aller Alterseinkünfte. Das Papier schließt daher mit kurzgefaßten Empfehlungen für eine Reform der deutschen Renten- und Pensionsbesteuerung.

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  • Börsch-Supan, Axel & Lührmann, Melanie, 2000. "Prinzipien der Renten- und Pensionsbesteuerung," Discussion Papers 584, Institut fuer Volkswirtschaftslehre und Statistik, Abteilung fuer Volkswirtschaftslehre.
    • Handle: RePEc:mnh:vpaper:1027
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    File URL: https://madoc.bib.uni-mannheim.de/1027/1/584.pdf
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    References listed on IDEAS

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    Cited by:

    1. A Börsch-Supan & A Brugiavini, 2001. "Savings: the policy debate in Europe," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 17(1), pages 116-143, Spring.
    2. Börsch-Supan, Axel, 2004. "Mind the Gap: The Effectiveness of Incentives to boost Retirement Saving in Europe," MEA discussion paper series 04052, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    3. Börsch-Supan, Axel, 2002. "Labor market effects of population aging," MEA discussion paper series 02011, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    4. Börsch-Supan, Axel & Reil-Held, Anette & Wilke, Christina Benita, 2007. "How an Unfunded Pension System looks like Defined Benefits but works like Defined Contributions: The German Pension Reform," MEA discussion paper series 07126, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    5. Börsch-Supan, Axel, 2002. "Nach der Reform ist vor der Reform: Weitere Schritte für eine nachhaltige Reform der Altersvorsorge in Deutschland," MEA discussion paper series 02015, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    6. Börsch-Supan, Axel, 2002. "What We Know and What We Do NOT Know," MEA discussion paper series 02017, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    7. Börsch-Supan, Axel, 2001. "Labor market effects of population aging," Papers 07-26, Sonderforschungsbreich 504.
    8. Börsch-Supan, Axel, 2002. "Kann die Finanz- und Sozialpolitik die Auswirkungen der Bevölkerungsalterung auf den Arbeitsmarkt lindern?," MEA discussion paper series 02012, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    9. Axel Börsch-Supan & Christopher Quinn, 2015. "Taxing Pensions and Retirement Benefits in Germany," CESifo Working Paper Series 5636, CESifo.
    10. Robert Fenge & Martin Werding, 2003. "Taxing Pensions: Cross-country Differences and International Co-ordination," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(3), pages 30-35, 02.

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