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Diskussionsbeiträge, Inst. f. Finanzwissenschaft, Universität Freiburg >

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dc.contributor.authorBesendorfer, Danielen_US
dc.contributor.authorGreulich, A. Katharinaen_US
dc.description.abstractThis article deals with the conditions for profitability of company pensions, comparing the in fluence of immediate and deferred taxation under different rules of funding the pension contributions. The model provides a systematic general framework to investigate incentive compatibility of such pension schemes in most western countries. The implications of real world complications such as multiple interest rates and progressive income taxation are also considered. The findings suggest that although it might be helpful to discriminate company pension contracts against other forms of private old age securities for the improvement of this special contract itself, one has to evaluate carefully the impact on effciency in the overall economy.en_US
dc.publisherUniviversität Freiburg, Inst. f. Finanzwissenschaft Freiburg i. Br.en_US
dc.relation.ispartofseriesDiskussionsbeiträge, Institut für Finanzwissenschaft der Albert-Ludwigs-Universität Freiburg im Breisgau 94en_US
dc.subject.stwBetriebliche Altersversorgungen_US
dc.subject.stwTheorie der Unternehmungen_US
dc.titleCompany pensions and taxationen_US
dc.typeWorking Paperen_US
Appears in Collections:Diskussionsbeiträge, Inst. f. Finanzwissenschaft, Universität Freiburg

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