haku: @indexterm VALUATION / yhteensä: 677
viite: 345 / 677
| Tekijä: | Stark, G. |
| Otsikko: | Zur Bewertung von Kapitallebensversicherungen |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1997 : VOL. 49:7/8, p. 685-711 |
| Asiasana: | INSURANCE VALUATION LIFE INSURANCE INCOME TAX INVESTMENT TAX |
| Kieli: | ger |
| Tiivistelmä: | This paper derives three valuation methods for endowment insurances, using techniques of investment theory. Applying these methods on a given policy it is found this contract could have been replicated be ordinary life insurance and separate saving in a very better way. The impact of income tax legislations, however, can make endowment policies become a real good investment, especially from a high taxed individual's view. |
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