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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
Cited By
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Is analytical tax research alive and kicking? Insights from 2000 until 2022
Niemann, Rainer
Sailer, Mariana
Journal of Business Economics, Vol. 93 (2023), Iss. 6-7 P.1149
https://doi.org/10.1007/s11573-023-01157-5 [Citations: 3]
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.