Meier, Volker; Wagener, Andreas - In: CESifo economic studies : CESifo, a joint initiative of … 61 (2015) 2, pp. 465-483
of full deferral of income taxes on savings and full taxation of interest. Potential mobility of the old calls for lower … degrees of deferral and reduced taxation of interest. However, full immediate taxation of savings in combination with full tax …
