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A change of the functional income distribution and an unequal distribution of wealth lead to an unequal personal income distribution if low individual savings rates are widespread. This paper analyzes the attempts of CDU/CSU and SPD to correct this with new savings incentives and fund products. The proposals of both parties and the resulting statutory draft are however not convincing. There are better alternatives.

Kapitalbeteiligung von Mitarbeitern. Eine Bewertung der jüngsten Vorschläge