Article in Journal
Taxation of retirement revenue - Quo vadis?
Dietmar Wellisch
ifo Institut für Wirtschaftsforschung, München, 2003
in: ifo Schnelldienst, 2003, 56, Nr. 05, 15-19
ifo Institut für Wirtschaftsforschung, München, 2003
in: ifo Schnelldienst, 2003, 56, Nr. 05, 15-19
![](https://www.ifo.de/DocImg/ifosd_2003_5_3.jpg?c=1689237122)
As of 1 January 2002 the taxation of private and company pension funds was readjusted. Since not all the consequences of this change were taken into consideration and an even stronger promotion of these pension funds is desirable, Prof. Dietmar Wellisch, Magdeburg University, describes the reforms that still must be made.
JEL Classification: H200,H550,J140
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ifo Schnelldienst 05/2003
ifo Institut für Wirtschaftsforschung, München, 2003