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Effizienz- und Verteilungswirkungen einer nachgelagerten Besteuerung von Renten
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 121 (2001), Iss. 4 : pp. 561–580
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Fehr, Hans
Jess, Heinrich
Cited By
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Who Benefits from the Reform of Pension Taxation in Germany?*
Fehr, Hans
Jess, Heinrich
Fiscal Studies, Vol. 28 (2007), Iss. 1 P.73
https://doi.org/10.1111/j.1475-5890.2007.00048.x [Citations: 6]
Abstract
The present paper studies the welfare effects of taxing pension income in Germany. For this purpose we apply a computable general equilibrium model with overlapping generations which distinguishes five income classes within each generation and accounts for the future demographic transition in Germany. Our results indicate that pension taxation will lead to substantial efficiency gains but will also affect the intraand intergenerational distribution of resources significantly From an efficiency point of view, the full deduction of pension contributions from the income tax base should be introduced without a transition period. At the same time, an immediate full taxation of pension income can be justified from a distributional point of view.