Private retirement savings in Germany the structure of tax incentives and annuitization

The present paper studies the growth, welfare and efficiency consequences of the recent introduction of tax-favored retirement accounts in Germany in a general equilibrium overlapping generations model with idiosyncratic lifespan and labor income uncertainty. We focus on the implicit differential ta...

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Bibliographische Detailangaben
1. Verfasser: Fehr, Hans (VerfasserIn)
Weitere Verfasser: Habermann, Christian (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: Munich Univ., Center for Economic Studies u.a. 2008
Schriftenreihe:CESifo working paper series Public finance 2238
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