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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Format: | UnknownFormat |
Sprache: | eng |
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Munich
Univ., Center for Economic Studies u.a.
2008
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Schriftenreihe: | CESifo working paper series Public finance
2238 |
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