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Nachgelagerte Besteuerung der Altersvorsorge und „vorgelagerte“ Besteuerung anderer Ersparnisse: Konsequenzen für die Vorsorge- und Nachlassplanung
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 123 (2003), Iss. 4 : pp. 579–586
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Wrede, Matthias
Abstract
In the final report published at March 11th, 2003 the commission of economic experts on retirement income tax reform recommends, on the one hand, deferred taxation of old-age pension provision and, on the other hand, application of the comprehensive income tax principle to other forms of savings. This comment shows that differential tax treatment causes tax avoidance and is an incentive to substitute old-age pension provision for other forms of savings.