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Die steuerliche Behandlung der Gewährung von Aktienoptionen an Arbeitnehmer bei grenzüberschreitenden Sachverhalten : dargestellt anhand der Länder Deutschland, Schweiz, Österreich...
Walter, Michaela - 2006
unterschiedlichen Rechtslagen zur Besteuerung von Aktienoptionen beim Begünstigten in den betrachteten Ländern (Deutschland, Schweiz … tatsächlichen Optionsausübung grundsätzlich vergleichsweise günstiger als in Deutschland. Die differierenden steuerlichen Regelungen …
Persistent link: https://www.econbiz.de/10009433685
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Die Regelungen zur Gesellschafter-Fremdfinanzierung im internationalen Vergleich
Maier, Nina - 2006
Die Gesellschafter-Fremdfinanzierung wird sowohl in Deutschland also auch europaweit sowie international zunehmend … die Neukonzeption der Regelungen in Deutschland und verschiedenen anderen Mitgliedstaaten. Diese Regelungen stoßen jedoch … weiterhin sowohl in Deutschland als auch international auf scharfe Kritik. Neben europarechtlichen Grundsätzen setzt die Kritik …
Persistent link: https://www.econbiz.de/10009433684
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You have been terminated: robot taxation and the welfare state
Akar, Gizem; Casalone, Giorgia; Zagler, Martin - 2022
We present a three sector OLG model with a homogenous output good that is produced with traditional or robot technology. The traditional sector produces with labor and capital, whereas the modern sector employs robots instead of labor. We find that little can prevent the ascent of a modern...
Persistent link: https://www.econbiz.de/10012990486
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Bargaining over Taxes and Entitlements in the Era of Unequal Growth
Azzimonti, Marina; Karpuska, Laura; Mihalache, Gabriel - National Bureau of Economic Research - 2022
Entitlement programs have become an increasing component of total government spending in the US over the last six decades. To some observers, this growth of the welfare state is excessive and unwarranted. To others, it is a welcome counter-acting force to the rapid increase in income inequality....
Persistent link: https://www.econbiz.de/10013210072
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The employment effects of different regimes of welfare state taxation : an empirical analysis of core OECD countries
Kemmerling, Achim - 2002
Persistent link: https://www.econbiz.de/10013388739
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Private transfers and emerging welfare states in East Asia: Comparative perspectives
Kim, Jin Wook; Choi, Young Jun - 2008
Empirical studies on income distribution and poverty have indicated that the public transfer system has been successful in terms of poverty and inequality reduction in welfare states. However, very little attention has been paid to private transfers in this analysis. Recently, while there has...
Persistent link: https://www.econbiz.de/10010335495
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Developmental welfare capitalism in East Asia with a special emphasis on South Korea
Kross, Karmo - 2013
The aim of this paper is to clarify the kind of capitalist society that is emerging in South Korea. To keep the conceptual analysis focused, the paper addresses the questions of how and why the structural and institutional socio-economic and political arrangements have changed during South...
Persistent link: https://www.econbiz.de/10009763140
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Public finance in Korea since economic crisis
Yoo, Ilho (contributor) - 2007
Persistent link: https://www.econbiz.de/10003643081
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From Developmentalism to Productivism : The Pathway of Korean Welfare State Development
Fiori, Antonio - 2010
The pathway followed by the Korean welfare state is particularly interesting: some forms of welfare provision originated during the authoritarian period, but mostly aiming at obtaining political legitimation and public support. However, the situation began to change with the end of the military...
Persistent link: https://www.econbiz.de/10013135064