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Wohn-Riester: Konstruktion, Effizienz und Reformbedarf

Author

Listed:
  • Dommermuth, Thomas

Abstract

Wohn-Riester wird in Literatur und Praxis teilweise äußerst kritisch gesehen. Es sei für die potenziellen Anwender zu kompliziert und die nachgelagerte Besteuerung stelle die Wirtschaftlichkeit in Frage. Der Autor kommt zu völlig anderen Ergebnissen: Die Komplexität ist geringer und die Rendite deutlich höher als bei vergleichbaren und bereits seit langem etablierten Geld-Riester-Verträgen. Darüber hinaus zeichnet sich Wohn-Riester durch eine hohe Flexibilität aus. Dennoch gibt es etliche Kritikpunkte und Wünsche für eine Gesetzesänderung, die der Autor artikuliert.

Suggested Citation

  • Dommermuth, Thomas, 2011. "Wohn-Riester: Konstruktion, Effizienz und Reformbedarf," Weidener Diskussionspapiere 26, University of Applied Sciences Amberg-Weiden (OTH).
    • Handle: RePEc:zbw:hawdps:26
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    More about this item

    Keywords

    Wohn-Riester; Geld-Riester; Wohnförderkonto; nachgelagerte Besteuerung; Eigenheimrente; Bausparvertrag; Darlehen; Selbstnutzung; wohnungswirtschaftliche Verwendung; Rendite;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies
    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H74 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Borrowing
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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