We evaluate the profitability of investments in residential property in Germany after unification with a focus on the comparison of East and West Germany. Calculations are carried out for (1) the after-tax return an investor might have expected at the beginning of the 1990s, and (2) the...

Zum 1. Januar 2002 wurde mit der Einführung der so genannten Riester-Rente der Versuch unternommnen, zusätzlich zur staatlichen eine private Altersvorsorge zu etablieren. Für Prof. Dr. Hans Fehr, Universität Würzburg, ist der Einstieg in die private Altersversorgung misslungen, und zwar vor...

Das Niveau der Rentenauszahlungen sinkt kontinuierlich. Die betriebliche und die geförderte Privatvorsorge reichen nicht aus, um die Versorgungslücke zu füllen. Experten warnen vor einer zunehmenden Armutsgefährdung im Alter. Nach Ansicht von Lars P. Feld, Anabell Kohlmeier und Christoph M....

Der Beitrag leitet ein Konzept entscheidungsneutraler und gleichmäßiger Gewinnbesteuerung her, das selbst bei unvollkommener Voraussicht praktikabel, rechtssicher und mit einer Gewinnermittlung durch nominalen Vermögensvergleich vereinbar ist. Wir zeigen, dass ein Verfahren revolvierender...

We derive an ex post neutral comprehensive income tax on pension schemes equivalent to a Johansson-Samuelson tax that guarantees non-discriminatory treatment of lifetime-dependent and other investments. By separately taxing contributions and benefits, our concept does not require any assumptions...

In this paper we apply conjoint analysis to study the influence of changes in thetax rate and the tax base on the perceived tax burden. Our results show that themajority of individuals do not make rational tax decisions based on the actual taxburden, but rather use simple decision heuristics....

This paper gives a survey of the experimental literature on the perception (bias) ofindividuals with respect to their own tax burden and its effect on economicdecisions. Six strands of literature are discussed: (1) perception of marginal taxrates, (2) influence of tax complexity on tax...

We apply conjoint analysis to study the influence of tax labeling and tax earmarking onGerman taxpayers’ willingness to contribute. From a survey based sample we show thatlabeling and earmarking effects can substantially increase participants’ willingness tocontribute, which results in a...

We apply conjoint analysis to study the influence of tax labeling and tax earmarking onGerman taxpayers’ willingness to contribute. From a survey based sample we show thatlabeling and earmarking effects can substantially increase participants’ willingness tocontribute, which results in a...

We evaluate the profitability of investments in residential property in Germany after unification with a focus on the comparison of East and West Germany. Calculations are carried out for (1) the after-tax return an investor might have expected at the beginning of the 1990s, and (2) the...