Intergenerative Verteilungswirkung beim Uebergang zu einer nachgelagerten Rentenbesteuerung (Record no. 57905)

MARC details
000 -LEADER
fixed length control field 03052naaaa2200589uu 4500
001 - CONTROL NUMBER
control field https://directory.doabooks.org/handle/20.500.12854/36332
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number b13607
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.3726/b13607
Terms of availability doi
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title German
042 ## - AUTHENTICATION CODE
Authentication code dc
072 #7 - SUBJECT CATEGORY CODE
Subject category code JPH
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code KCA
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code KCBM
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code KCR
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code LNCB
Source bicssc
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Meindel, Alexander
Relationship auth
245 10 - TITLE STATEMENT
Title Intergenerative Verteilungswirkung beim Uebergang zu einer nachgelagerten Rentenbesteuerung
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Bern
Name of publisher, distributor, etc. Peter Lang International Academic Publishing Group
Date of publication, distribution, etc. 2018
300 ## - PHYSICAL DESCRIPTION
Extent 1 electronic resource (266 p.)
506 0# - RESTRICTIONS ON ACCESS NOTE
Terms governing access Open Access
Source of term star
Standardized terminology for access restriction Unrestricted online access
520 ## - SUMMARY, ETC.
Summary, etc. Zum 01.01.2005 muss der Gesetzgeber einen Konflikt beilegen, der seit nunmehr 50 Jahren besteht und seit über 20 Jahren das Bundesverfassungsgericht beschäftigt. Das hierzu notwendige Gesetz soll Gleichheit bei der Besteuerung der Altersvorsorge von Beamten und gesetzlich Rentenversicherten herbeiführen. Die Arbeit nähert sich der Reformaufgabe sowohl aus juristischer wie aus volkswirtschaftlicher Sicht. Den Schwerpunkt bildet die Entwicklung eines deterministischen, mikroökonomischen Gruppensimulationsmodells. Gestützt auf Einkommensverlaufsschätzungen werden die Verteilungswirkungen des Gesetzesentwurfes offen gelegt. Die ausgearbeitete Alternative verdeutlicht, wie eine Überhöhung der Steuerbelastung von Zwischengenerationen sowie Doppelbesteuerung vermieden werden kann.
540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE
Terms governing use and reproduction Creative Commons
Use and reproduction rights https://creativecommons.org/licenses/by/4.0/legalcode
Source of term cc
-- https://creativecommons.org/licenses/by/4.0/legalcode
546 ## - LANGUAGE NOTE
Language note German
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Political structure & processes
Source of heading or term bicssc
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Economic theory & philosophy
Source of heading or term bicssc
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Monetary economics
Source of heading or term bicssc
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Welfare economics
Source of heading or term bicssc
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Commercial law
Source of heading or term bicssc
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Altersvorsorge
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term beim
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Deutschland
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term einer
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Einkommensverlaufsschätzungen
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Intergenerative
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Intergenerative Belastungsrechnung
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Inzidenz (Wirtschaft)
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Meindel
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term nachgelagerten
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Rente
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Rentenbesteuerung
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Rentenbesteuerung
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Rentenreform
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Steuerbelastung
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Steuerrecht
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Übergang
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Verteilungsanalysen
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Verteilungswirkung
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/27065/1/1002963.pdf">https://library.oapen.org/bitstream/20.500.12657/27065/1/1002963.pdf</a>
Access status 0
Public note DOAB: download the publication
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/27065/1/1002963.pdf">https://library.oapen.org/bitstream/20.500.12657/27065/1/1002963.pdf</a>
Access status 0
Public note DOAB: download the publication
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/27065/1/1002963.pdf">https://library.oapen.org/bitstream/20.500.12657/27065/1/1002963.pdf</a>
Access status 0
Public note DOAB: download the publication
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://directory.doabooks.org/handle/20.500.12854/36332">https://directory.doabooks.org/handle/20.500.12854/36332</a>
Access status 0
Public note DOAB: description of the publication

No items available.