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Tekijä: | Treisch, C. |
Otsikko: | Die private Rentenversicherung - Probleme der Festlegung der Einkommensteuerbemessungsgrundlage und der Wahl des Besteuerungsmodells |
Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1996 : VOL. 48:4, p. 372-388 |
Asiasana: | RETIREMENT TAXATION INCOME DISTRIBUTION |
Kieli: | ger |
Tiivistelmä: | The amount received from an annuity insurance contract may be determined by the return of premiums payed, which is in effect a return of capital, plus income earned on the investment of these premiums, plus or minus the mortality gain or loss. Over the whole insured population there should not be a mortality gain or loss, but individual policy holders will receive either more or less than they contribute as a result of an early or late death. As all forms of property income should be taxed this paper discusses how the income tax could be levied in an equitable fashion. |
SCIMA