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Alterssicherung Und Besteuerung: Eine Modellgestutzte Analyse Fur Leibrenten

Alterssicherung Und Besteuerung: Eine Modellgestutzte Analyse Fur Leibrenten (Paperback)

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Die Reform der steuerlichen Behandlung der Alterssicherung steht nach wie vor aus. Mit der vorliegenden Untersuchung werden(1) die steuerlich relevanten Merkmale unterschiedlicher Alterssicherungssysteme analysiert, (2) grundsatzliche Besteuerungskonzeptionen fur die Alterssicherung vorgestellt und(3) die Steuerwirkungen unterschiedlicher Vorgehensweisen anhand eines Modells quantifiziert.Aus den Ergebnissen der theoretischen und quantitativen Analyse wird ein Reformvorschlag konzipiert, der mit der Grundentscheidung fur eine Einkommensbesteuerung vereinbar ist.

BusinessEconomicsBusinessFinance & accountingAccountingManagement accounting & bookkeeping Publisher: Physica-Verlag GmbH & Co Publication Date: 08/11/1995 ISBN-13: 9783790808896  Details: Type: Paperback Format: Books
Availability: To Order. Estimated despatch in 1-3 weeks.  

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