search query: @author Krahnen, J. P. / total: 8
reference: 6 / 8
| Author: | Krahnen, J. P. Meran, G. |
| Title: | Lohn, Pension und Besteuerung - ein Entscheidungsmode II zur Forschungsbetrieblichen Altersversorgung. |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1991 : FEB, VOL. 43:2, p. 119-129 |
| Index terms: | PENSIONS TAXATION |
| Language: | ger |
| Abstract: | The importance of tax allowances is an important issue in pension economics. It has been claimed that the favourable fiscal treatment of pension reserves may result in a complete subsidy, that is financing of future pension obligations. Within the context of a simple two-period model with two actors, an owner and a worker, the paper investigates to what extent this claim is technically correct and economically meaningful. It is argued that the self-financing argument will be misleading if any interdependence between present wages and future wages (that is pensions) is ignored. In general, the attractiveness of pension plans is positively related to the average tax rate of the worker. |
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