Who Benefits from the Reform of Pension Taxation in Germany?

Hans Fehr and Heinrich Jess

Fiscal Studies, 2007, vol. 28, issue 1, 73-101

Abstract: The present paper quantifies the revenue, distributional and efficiency effects of the recent reform of pension taxation in Germany. The starting point is the new legislation, which has introduced a switch to the deferred taxation of retirement benefits starting in 2005. We compare this reform with an alternative transition proposed by the Federation of German Pension Insurance Institutes (VDR), where double taxation is avoided at the cost of higher revenue losses. Copyright 2007 Institute for Fiscal Studies.

Date: 2007
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