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field" among the many instruments generating retirement income in Germany. The paper briefly outlines rational principles … for the taxation of retirement benefits and pensions and compares these with current practice in Germany and abroad. …
Persistent link: https://www.econbiz.de/10011397178
framework how unsustainable the public finances of France, Germany, Switzerland and the U.S. are, given their demographic …
Persistent link: https://www.econbiz.de/10003202890
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...
Persistent link: https://www.econbiz.de/10002520046