[Taxing the income of the elderly].
If we agree that retirement income means those receipts past the age limit of 64 years, there will be a comparable situation for taxation. Such comparison shows that membership in the public annuity insurance gives strong advantages because of lower taxation. This uneven situation should be ended in the future by the opinion of the Bundesverfassungsgericht (Supreme court of constitutional affairs). There are two ways to solve this problem. Either the whole taxation of seniority income follows the rules of social security taxation, or the taxation of social security must loose its priority. The author prefers the second, because he argues that the social security taxation is wrong and irreparable: The author offers a general application of the "intertemporal correspondence principle" of taxation. This means that income can be taxed only once. Under this rule he prefers the "ex post taxation" of retirement income for reasons of justice, practicality, and economic principles.
Sander
H
H
Fachhochschule für Finanzen des Landes Nordrhein-Westfalen, Nordkirchen.
D000368:Aged; D005860:Germany, West; D006801:Humans; D007183:Income Tax / Q000331:legislation & jurisprudence*; D010415:Pensions; D012179:Retirement / Q000331:legislation & jurisprudence*
Die Besteuerung der Alterseinkommen.