Wellisch, Dietmar; Näth, Maik - In: Journal of Economics and Statistics (Jahrbuecher fuer … 224 (2004) 1-2, pp. 231-246
In order to focus on a unique way how to stimulate the establishment of business pension schemes in Germany, it is recently proposed to abolish the possibility to tax contributions to business pension schemes at a rather low flat rate. Instead, a general scheme of taxing old age pensions while...