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| Tekijä: | Bogner, S. |
| Otsikko: | Der erwartete steuerliche Beitrag zur Finanzierung unmittel- barer betrieblicher Pensionszusagen unter Berücksichtigung von Inflation und realen Gehaltssteigerungen |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1996 : VOL. 48:1, p. 56-64 |
| Asiasana: | RETIREMENT TAX LAW |
| Kieli: | ger |
| Tiivistelmä: | The objective of the paper is to investigate how much the expected economic effects of tax provisions for retirement payments (="expected tax subsidy for retirement liabilities") deviate from the tax subsidy for the "average case" in the work of Bogner/Swoboda (1994). This "average case" is characterized that the employee stays alive exactly until their expectation-of-life. It can be shown that the "average case" overestimates the tax subsidy compared to the expected tax subsidy for retirement liabilities. All other results of Bogner/Swoboda (1994) have been confirmed. These results are: The tax subsidy increases with the inflation rate and the tax rate , but decreases with increasing salaries and retirement benefits. |
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