Financing a Funded Basic Old-Age Provision via Inheritance Tax: Two Birds With One Stone?
Abstract In view of demographic changes, the statutory pension insurance scheme, which is financed through contributions, will soon no longer be able to ensure adequate old-age provision. By supplementing it with a funded old-age pension, citizens could participate in the returns on productive asset...
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| Main Author: | |
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| Format: | Article |
| Language: | deu |
| Published: |
Sciendo
2022-09-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-022-3258-5 |
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| Summary: | Abstract In view of demographic changes, the statutory pension insurance scheme, which is financed through contributions, will soon no longer be able to ensure adequate old-age provision. By supplementing it with a funded old-age pension, citizens could participate in the returns on productive assets in old age. Corporate assets should also be fully included in inheritance tax legislation in a new reform attempt. However, the continued existence of companies should not be jeopardised. Inheritance tax on business assets could be used to finance a basic pension scheme. |
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| ISSN: | 1613-978X |