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Displaying results 1 to 9 of 9.

  1. Sachzuwendungen an Arbeitnehmer
    ein ABC der typischen Sachzuwendungen und deren steuerliche Behandlung
    Published: Mai 2018
    Publisher:  Verlag des wissenschaftlichen Instituts der Steuerberater GmbH, Berlin

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    A 276299
    Unlimited inter-library loan, copies and loan
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    ISBN: 394688301X; 9783946883012
    Other identifier:
    9783946883012
    Edition: 2. Auflage
    Series: Praktikerwissen kompakt ; Nr. 11
    Subjects: Lohnsteuer; Geldwerter Vorteil; Steuerrecht; Deutschland
    Scope: 230 Seiten
  2. The consequences of tax reforms
    Published: April 2018
    Publisher:  HECER, Helsinki

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 1 (428)
    No inter-library loan
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    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10138/234604
    Series: Discussion papers / Helsinki Center of Economic Research ; no. 428
    Subjects: Steuerreform; Lohnsteuer; Umsatzsteuer; Wohlfahrtsanalyse; Makroökonomisches Modell
    Scope: 1 Online-Ressource (circa 92 Seiten)
  3. Long-term changes in married couples' labor supply and taxes
    evidence from the US and Europe since the 1980s
    Published: September 2018
    Publisher:  National Bureau of Economic Research, Cambridge, MA

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 1 (24995)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Working paper series / National Bureau of Economic Research ; 24995
    Subjects: Ehe; Arbeitsangebotsverhalten; Lohnsteuer; Steuerwirkung; Familienökonomik; Weibliche Arbeitskräfte; Schätzung; USA; Europa
    Scope: 35 Seiten, Illustrationen
    Notes:

    Erscheint auch als Online-Ausgabe

  4. Long-term changes in married couples' labor supply and taxes
    evidence from the US and Europe since the 1980s
    Published: 17 September 2018
    Publisher:  Centre for Economic Policy Research, London

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 32 (13183)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper series / Centre for Economic Policy Research ; DP13183
    Subjects: Ehe; Arbeitsangebotsverhalten; Lohnsteuer; Steuerwirkung; Familienökonomik; Weibliche Arbeitskräfte; Schätzung; USA; Europa
    Scope: 35 Seiten, Illustrationen
    Notes:

    Erscheint auch als Online-Ausgabe

  5. Statistik der Lohnsteuer
    Published: 2006-2020
    Publisher:  Statistik Austria, Wien

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    1 D 14179
    2005(2006) - 2014(2015)
    Unlimited inter-library loan, copies and loan
    Deutsche Nationalbibliothek
    Z 2006 CRA 192
    2004(2006) - 2019(2020)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Y 30278
    2004(2006) - 2011(2012)
    Unlimited inter-library loan, copies and loan
    Mannheimer Zentrum für Europäische Sozialforschung, Bibliothek
    A/SERIES/51.4
    2004(2006) - 2019(2020)
    No inter-library loan
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Data medium; Multimedia
    Subjects: Lohnsteuer; Steuerstatistik; Österreich
    Scope: CD-ROMs, 12 cm
    Notes:

    Hauptsacht. von der Beil

    2020 fortgesetzt als Druck-Ausgabe und als Online-Ausgabe

  6. Statistik der Lohnsteuer
    Published: 2006-2020
    Publisher:  Statistik Austria, Wien

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Data medium; Multimedia
    Subjects: Lohnsteuer; Steuerstatistik; Österreich
    Scope: CD-ROMs, 12 cm
    Notes:

    Hauptsacht. von der Beil

    2020 fortgesetzt als Druck-Ausgabe und als Online-Ausgabe

  7. Wealth taxes and inequality
    Published: 23 July 2018
    Publisher:  Centre for Economic Policy Research, London

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 32 (13067)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper series / Centre for Economic Policy Research ; DP13067
    Subjects: Vermögensteuer; Vermögensteuer; Lohnsteuer; Grundsteuer; Optimale Besteuerung
    Scope: 37 Seiten, Illustrationen
    Notes:

    Erscheint auch als Online-Ausgabe

  8. Long-term changes in married couples' labor supply and taxes
    evidence from the US and Europe since the 1980s
    Published: September 2018
    Publisher:  IZA, Bonn, Germany

    We document the time-series of employment rates and hours worked per employed by married couples in the US and seven European countries (Belgium, France, Germany, Italy, the Netherlands, Portugal, and the UK) from the early 1980s through 2016.... more

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 4 (11824)
    No inter-library loan

     

    We document the time-series of employment rates and hours worked per employed by married couples in the US and seven European countries (Belgium, France, Germany, Italy, the Netherlands, Portugal, and the UK) from the early 1980s through 2016. Relying on a model of joint household labor supply decisions, we quantitatively analyze the role of non-linear labor income taxes for explaining the evolution of hours worked of married couples over time, using as inputs the full country- and year-specific statutory labor income tax codes. We further evaluate the role of consumption taxes, gender and educational wage premia, and the educational composition. The model is quite successful in replicating the time series behavior of hours worked per employed married woman, with labor income taxes being the key driving force. It does however capture only part of the secular increase in married women's employment rates in the 1980s and early 1990s, suggesting an important role for factors not considered in this paper. We will make the non-linear tax codes used as an input into the analysis available as a user-friendly and easily integrable set of Matlab codes.

     

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    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/185284
    Series: Discussion paper series / IZA ; no. 11824
    Subjects: Ehe; Arbeitsangebotsverhalten; Lohnsteuer; Steuerwirkung; Familienökonomik; Weibliche Arbeitskräfte; Schätzung; USA; Europa
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  9. Long-term changes in married couples' labor supply and taxes
    evidence from the US and Europe since the 1980s
    Published: 2018
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich

    We document the time-series of employment rates and hours worked per employed by married couples in the US and seven European countries (Belgium, France, Germany, Italy, the Netherlands, Portugal, and the UK) from the early 1980s through 2016.... more

    Staats- und Universitätsbibliothek Bremen
    No inter-library loan
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 63 (7267)
    No inter-library loan

     

    We document the time-series of employment rates and hours worked per employed by married couples in the US and seven European countries (Belgium, France, Germany, Italy, the Netherlands, Portugal, and the UK) from the early 1980s through 2016. Relying on a model of joint household labor supply decisions, we quantitatively analyze the role of non-linear labor income taxes for explaining the evolution of hours worked of married couples over time, using as inputs the full country- and year-specific statutory labor income tax codes. We further evaluate the role of consumption taxes, gender and educational wage premia, and the educational composition. The model is quite successful in replicating the time series behavior of hours worked per employed married woman, with labor income taxes being the key driving force. It does however capture only part of the secular increase in married women's employment rates in the 1980s and early 1990s, suggesting an important role for factors not considered in this paper. We will make the non-linear tax codes used as an input into the analysis available as a user-friendly and easily integrable set of Matlab codes.

     

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    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/185465
    Series: Array ; no. 7267
    Subjects: Ehe; Arbeitsangebotsverhalten; Lohnsteuer; Steuerwirkung; Familienökonomik; Weibliche Arbeitskräfte; Schätzung; USA; Europa
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen