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Effizienz- und Verteilungswirkungen einer nachgelagerten Besteuerung von Renten

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Fehr, H., Jess, H. Effizienz- und Verteilungswirkungen einer nachgelagerten Besteuerung von Renten. Journal of Contextual Economics – Schmollers Jahrbuch, 121(4), 561-580. https://doi.org/10.3790/schm.121.4.561
Fehr, Hans and Jess, Heinrich "Effizienz- und Verteilungswirkungen einer nachgelagerten Besteuerung von Renten" Journal of Contextual Economics – Schmollers Jahrbuch 121.4, 2001, 561-580. https://doi.org/10.3790/schm.121.4.561
Fehr, Hans/Jess, Heinrich (2001): Effizienz- und Verteilungswirkungen einer nachgelagerten Besteuerung von Renten, in: Journal of Contextual Economics – Schmollers Jahrbuch, vol. 121, iss. 4, 561-580, [online] https://doi.org/10.3790/schm.121.4.561

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Effizienz- und Verteilungswirkungen einer nachgelagerten Besteuerung von Renten

Fehr, Hans | Jess, Heinrich

Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 121 (2001), Iss. 4 : pp. 561–580

1 Citations (CrossRef)

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Article Details

Fehr, Hans

Jess, Heinrich

Cited By

  1. 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.