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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.date.accessioned2012-03-27en_US
dc.date.accessioned2012-03-29T14:17:01Z-
dc.date.available2012-03-29T14:17:01Z-
dc.date.issued2001en_US
dc.identifier.urihttp://hdl.handle.net/10419/56403-
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.language.isoengen_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.jelH25en_US
dc.subject.jelJ33en_US
dc.subject.ddc330en_US
dc.subject.stwBetriebliche Altersversorgungen_US
dc.subject.stwSteueren_US
dc.subject.stwTheorie der Unternehmungen_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwTheorieen_US
dc.titleCompany pensions and taxationen_US
dc.typeWorking Paperen_US
dc.identifier.ppn689288417en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
dc.identifier.repecRePEc:zbw:alufin:94-
Appears in Collections:Diskussionsbeiträge, Inst. f. Finanzwissenschaft, Universität Freiburg

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