Die Entscheidung zwischen verschiedenen Wegen der betrieblichen Altersvorsorge ist äußerst komplexund zwar selbst dann, wenn man von außersteuerlichen Entscheidungsfaktoren abstrahiert.Sie kann rational nur getroffen werden, wenn man die alternativen Durchführungswege zunächstisoliert...

We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...

We analyze the compliance costs of individual taxpayers resulting from the German income tax (tax year 2007). Using survey data that have been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpayers. Taxable income and a...

We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...

We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...

We analyze the compliance costs of individual taxpayers resulting from the German income tax. Using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpayers. Taxable income and the demand for external...

Unter Verwendung des Konzepts äquivalenter Einkommen vergleichen wir acht verschiedeneTypen von Arbeitnehmerhaushalten im Hinblick auf ihre Nettobelastung aus Steuern,Sozialbeiträgen und Transferzahlungen aus dem ALG II. Anhand des Kriteriums horizontalerGleichheit können wir darlegen, dass...