Inter- und intragenerative Umverteilung im deutschen Steuer-Transfer-System : Langfristige Wirkungen im Lebenszyklus (Record no. 58748)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02912naaaa2200553uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | https://directory.doabooks.org/handle/20.500.12854/34175 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | b13720 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.3726/b13720 |
| 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 | JPP |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KCBM |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KCF |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KCP |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KCR |
| Source | bicssc |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Arens, Tobias |
| Relationship | auth |
| 245 10 - TITLE STATEMENT | |
| Title | Inter- und intragenerative Umverteilung im deutschen Steuer-Transfer-System : Langfristige Wirkungen im Lebenszyklus |
| 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 (388 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. | Mit einem Steuer-Transfer-Modell, das die Entwicklung seit 1950 abbildet, werden verschiedene Fragestellungen inter- und intragenerativer Umverteilung aus den Bereichen der Bildungsökonomie, der Familienpolitik und der Alterssicherung bearbeitet. Anders als in üblichen Ansätzen werden dabei Nettobelastungen des Lebenseinkommens verschiedener Kohorten unter Berücksichtigung der historischen Entwicklung bestimmt. Den bekannten Mehrbelastungen aus der Sozialversicherung für junge Kohorten stehen hiernach deutlich gesunkene Steuern und eine stark ausgeweitete Familienförderung gegenüber. Mit der zunehmenden Verlagerung von Umverteilung aus dem Steuersystem in die Sozialversicherung geht eine über die Kohorten deutlich sinkende Progression der Besteuerung ihrer Lebenseinkommen einher. |
| 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 | Public administration |
| 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 | Labour economics |
| Source of heading or term | bicssc |
| 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 |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Arens |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Bildungsrenditen |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | deutschen |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Familienförderung |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Generationenbilanz |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Inter |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | intragenerative |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Langfristige |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Lebenseinkommen |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Lebenszyklus |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Rentenversicherung |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Steuer |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | System |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Transfer |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Umverteilung |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Wirkungen |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Host name | www.oapen.org |
| Uniform Resource Identifier | <a href="https://library.oapen.org/bitstream/20.500.12657/26989/1/1003043.pdf">https://library.oapen.org/bitstream/20.500.12657/26989/1/1003043.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/20.500.12657/26989/1/1003043.pdf">https://library.oapen.org/bitstream/20.500.12657/26989/1/1003043.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/20.500.12657/26989/1/1003043.pdf">https://library.oapen.org/bitstream/20.500.12657/26989/1/1003043.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/20.500.12854/34175">https://directory.doabooks.org/handle/20.500.12854/34175</a> |
| Access status | 0 |
| Public note | DOAB: description of the publication |
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