Einkommensteuerliche Behandlung von Transferzahlungen : Zur Neuordnung der Familienbesteuerung sowie der Besteuerung von Versicherungsleistungen und Sozialtransfers (Record no. 58603)

MARC details
000 -LEADER
fixed length control field 02793naaaa2200505uu 4500
001 - CONTROL NUMBER
control field https://directory.doabooks.org/handle/20.500.12854/35121
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number b13773
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.3726/b13773
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 KCP
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code KCR
Source bicssc
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Subject category code KFFN
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code LNCB
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072 #7 - SUBJECT CATEGORY CODE
Subject category code LNH
Source bicssc
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Schlee, Harald
Relationship auth
245 10 - TITLE STATEMENT
Title Einkommensteuerliche Behandlung von Transferzahlungen : Zur Neuordnung der Familienbesteuerung sowie der Besteuerung von Versicherungsleistungen und Sozialtransfers
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 (256 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. Der Autor entwickelt ein in sich konsistentes System der Einkommensbesteuerung von Transferzahlungen, das vor allem an der Forderung nach Gleichmäßigkeit der Besteuerung orientiert ist. Zunächst werden allgemeine Grundsätze zur Steuerpflicht empfangener und geleisteter Transfers erarbeitet. Anschließend erfolgt eine intensive Auseinandersetzung mit Fragen der Besteuerung ausgewählter direkter staatlicher Transfers, der Alterssicherung und der Sicherung im Krankheitsfall sowie mit dem Gesamtkomplex der Familienbesteuerung. Das erarbeitete Reformkonzept beinhaltet zum Teil auch parallele Reformvorschläge für das Steuerrecht einerseits, das Sozial(versicherungs)recht und Zivilrecht andererseits.
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 economy
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 Insurance & actuarial studies
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
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Employment & labour law
Source of heading or term bicssc
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Behandlung
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Besteuerung
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term EINKOMMENSSTEUERL
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Einkommensteuerliche
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Uncontrolled term Familienbesteuerung
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Uncontrolled term Neuordnung
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Uncontrolled term Schlee
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Uncontrolled term sowie
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Uncontrolled term Sozialtransfers
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term TRANSFER
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Transferzahlungen
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Versicherungsleistungen
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/26952/1/1003085.pdf">https://library.oapen.org/bitstream/20.500.12657/26952/1/1003085.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/20.500.12657/26952/1/1003085.pdf">https://library.oapen.org/bitstream/20.500.12657/26952/1/1003085.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/20.500.12657/26952/1/1003085.pdf">https://library.oapen.org/bitstream/20.500.12657/26952/1/1003085.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/20.500.12854/35121">https://directory.doabooks.org/handle/20.500.12854/35121</a>
Access status 0
Public note DOAB: description of the publication

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