Altersvorsorgebesteuerung in Deutschland, USA und Europa

Sandra Schwarz

Altersvorsorgebesteuerung in Deutschland, USA und Europa
Format
Paperback
Publisher
Deutscher Universitats-Verlag
Country
Germany
Published
24 February 2004
Pages
231
ISBN
9783824480494

Altersvorsorgebesteuerung in Deutschland, USA und Europa

Sandra Schwarz

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Sandra Schwarz untersucht, ob die nachgelagerte Besteuerung aus okonomischer Sicht mit einer Einkommensteuer systemkonform ist oder in Richtung Konsumsteuer weist. In einem Landervergleich werden die Regelungen zur Altersvorsorgebesteuerung in den USA, Osterreich und Schweden sowie Frankreich, Grossbritannien und Spanien dargestellt und Reformempfehlungen fur Deutschland abgeleitet.

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