Intergenerative Verteilungswirkung beim Uebergang zu einer nachgelagerten Rentenbesteuerung

Name: Intergenerative Verteilungswirkung beim Uebergang zu einer nachgelagerten Rentenbesteuerung
Brand: Peter Lang Gmbh, Internationaler Verlag Der W
SKU: 9783631527696
Price: 7169.0 INR
Availability: InStock

by Bert Rürup , Alexander Meindel

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ISBN13: 9783631527696
Binding: Paperback
Subject: N/A
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der W
Publication Date: July 20, 2004
Pages: 270
Original Price: GBP 64.45
Language: German
Edition: 1. Auflage
Item Weight: 327 grams
BISAC Subject(s): Civics & Citizenship

About The Book

Zum 01.01.2005 muss der Gesetzgeber einen Konflikt beilegen, der seit nunmehr 50 Jahren besteht und seit über 20 Jahren das Bundesverfassungsgericht beschäftigt. Das hierzu notwendige Gesetz soll Gleichheit bei der Besteuerung der Altersvorsorge von Beamten und gesetzlich Rentenversicherten herbeiführen. Die Arbeit nähert sich der Reformaufgabe sowohl aus juristischer wie aus volkswirtschaftlicher Sicht. Den Schwerpunkt bildet die Entwicklung eines deterministischen, mikroökonomischen Gruppensimulationsmodells. Gestützt auf Einkommensverlaufsschätzungen werden die Verteilungswirkungen des Gesetzesentwurfes offen gelegt. Die ausgearbeitete Alternative verdeutlicht, wie eine Überhöhung der Steuerbelastung von Zwischengenerationen sowie Doppelbesteuerung vermieden werden kann.

About The Author

Der Autor: Alexander Meindel studierte von 1991 bis 1998 an der Technischen Universität Darmstadt und an der École Centrale de Lyon Wirtschaftsingenieurwesen. Berufsbegleitend zu seiner Tätigkeit bei BNP Paribas promovierte er am Institut für Volkswirtschaftslehre an der Universität Darmstadt. Seine Arbeit wurde durch ein Stipendium des Forschungsnetzwerks Alterssicherung des Verbands Deutscher Rentenversicherungsträger (VDR) gefördert.

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