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Nachgelagerte Besteuerung privater Altersvorsorgeaufwendungen: Auswirkungen auf die Alterseinkommen ausgewählter Haushaltstypen

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  • Westerheide, Peter

Abstract

Gegenstand ist die Untersuchung der Auswirkungen der privaten, staatlich geförderten Altersvorsorge (Riester-Rente) auf die Alterseinkommen und die Konsummöglichkeiten im Alter nach Wohnkosten. Zu diesem Zweck wurde ein Simulationsmodell entwickelt, dass die Steuer- und Abgabenbelastung von Beispielhaushalten über ihren gesamten Lebenszyklus umfassend abbildet. Berücksichtigt werden sowohl alle bereits heute gesetzlich verankerten Maßnahmen zum Übergang zur nachgelagerten Besteuerung der gesetzlichen Renten als auch alle gesetzlich verankerten Maßnahmen zur Dämpfung des Beitragssatzanstiegs in der Rentenversicherung. Besondere Berücksichtigung finden die aktuellen Überlegungen zur Integration der Wohneigentumsförderung in die staatliche Förderung der privaten Altersvorsorge.

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  • Westerheide, Peter, 2006. "Nachgelagerte Besteuerung privater Altersvorsorgeaufwendungen: Auswirkungen auf die Alterseinkommen ausgewählter Haushaltstypen," ZEW Discussion Papers 06-090, ZEW - Leibniz Centre for European Economic Research.
    • Handle: RePEc:zbw:zewdip:5483
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    1. Friedrich Heinemann, 2001. "After the death of inflation: will fiscal drag survive?," Fiscal Studies, Institute for Fiscal Studies, vol. 22(4), pages 527-546., December.
    2. Lothar Essig & Anette Reil-Held, 2003. "Chancen und Risiken der "Riester-Renter"," MEA discussion paper series 03035, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
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