Seit kurzem werben die ersten Anbieter für "Riester-Produkte". Wegen fehlender Beitragsverpflichtung zu dieser Zusatzversorgung stellt sich für Anleger die Frage, ob sich der Abschluss eines solchen Vertrages lohnt oder ob andere Kapitalanlagemöglichkeiten vorteilhafter sind, wenn noch nicht...

Recently, there have been various proposals in Germany to exempt interest income of individuals from progressive income taxation, and to levy a flat source tax, instead. The isolated introduction of a flat tax on interest income would have a significant effect on all investment and financing...

In Germany, there are four different legal structures for employer-sponsored pension plans. Tax treatment at the firm level as well as at the level of the employee or pensioner differs between these four vehicles. This article evaluates and compares the tax benefit from comparable plans within...

This paper carries out an analysis of individual profitability of life insurance in form of endowment policies which have been very popular in Germany for several decades. We integrate taxes, transaction costs and the possibility of early termination into a model of capital budgeting. The aim of...

This paper discusses how payments from and contributions to a life annuity or a pension scheme can be taxed decision neutrally in the context of a classical income tax. We use the concept of "economic income" in the sense of Johansson and Samuelson. Within the framework of an economic analysis...

Dieser Beitrag analysiert mögliche Auswirkungen einer Abgeltungssteuer auf unternehmerische Entscheidungen im Kontext der deutschen Einkommen- und Körperschaftsteuer nach deraktuellen Rechtslage ... Insbesondere wird gezeigt, dass dies auch ohne eine allgemeine Senkung der Steuerbelastung auf...

We apply conjoint analysis to study the influence of tax labeling and tax earmarking onGerman taxpayers’ willingness to contribute. From a survey based sample we show thatlabeling and earmarking effects can substantially increase participants’ willingness tocontribute, which results in a...