Dieses Buch bietet der Finanzdienstleistungsbranche eine umfassende Gesamtschau der deutschen Altersvorsorgesysteme. Vor dem Hintergrund der Niedrigzinsphase und der demografischen Entwicklung unterziehen Dr. Heinz Benölken und Nils Bröhl sie einer kritischen Detailbewertung im Hinblick auf...

Rechtsgrundlagen -- Zusagearten -- Durchführungswege -- Zeitwertkonten -- Besonderheiten bei Gesellschafter-Geschäftsführern und anderen Personengruppen -- Exemplarische Einrichtung einer Versorgungsordnung.

This book examines the aging of the US population as a primary domestic public policy issue. An increase in the proportion of the elderly in the total population will potentially result in a significant growth in the number of beneficiaries in major federal entitlement programs, leading to...

Chapter 1: Introduction: The nature and structure of the inventory problem -- Chapter 2: Review of the literature -- Chapter 3: Methodology -- Chapter 4: Analysis of inventory behaviour of OECD countries -- Chapter 5: Stability of macroeconomic variables -- Chapter 6: Inventory developments in...

This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic...

The Quadruple Innovation Helix concept is the synthesis of top-down policies and practices from Government, University and Industry balanced and shaped by bottom-up initiatives and actions by Civil Society. In addition, of significance is the complementary expansion and completion of the...

The taxation of bequests has long been and still is subject to intensive discussions in many industrialized countries. Triggered by these discussions, Verena Kley analyzes the taxation of bequests from economic perspectives, focusing on wealth transfers of very rich individuals. Given empirical...

As a contribution to the search for suitable and sustainable solutions to finance rising medical care expenditures, the book proposes a typology of healthcare financing and insurance schemes, based on the dimensions of basic vs. supplementary services and mandatory vs. voluntary coverage, to...