Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/76023 
Year of Publication: 
2002
Series/Report no.: 
CESifo Working Paper No. 706
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
We derive an ex post neutral comprehensive income tax on pension schemes equivalent to a Johansson-Samuelson tax that guarantees non-discriminatory treatment of lifetime-dependent and other investments. By separately taxing contributions and benefits, our concept does not require any assumptions on the return of a pension scheme and, therefore, is of special interest for taxing public PAYGO schemes. Assuming constant tax and interest rates, the system is characterized by constant fractions of deductible contributions and taxable pensions. The tax base from neutral pension taxation considerably exceeds the one under existing legislation, e.g. in Germany or in the U.S.
Document Type: 
Working Paper
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