This paper analyses the recently approved Lithuanian profit tax incentive for research and development [R&D] and measures the possible increase in business R&D intensity in the country due to the before mentioned tax incentive. Apart from this, it provides the expert opinion on the importance of...

Though the present thesis is not intended as a monograph, its respective chapters are interrelated: The major research question is whether the German public pension system (or potentially any annuity-based pension system) causes redistribution between income groups. Especially the relationship...

A crucial parameter for increasing the retirement age is the early-retirement discount of the public pension system. Critics of the present German system argue that the downward adjustment of the pension for early retirees is too small compared with a ‘fair’ system and thus encourages early...

Die vorliegende Dissertation fokussiert auf die staatliche Förderung (insbesondere durch steuerliche Maßnahmen) von kapitalbildenden Lebensversicherungen, die im Rahmen der privaten Altersversorgung genutzt werden können. Die Arbeit vergleicht die Entwicklungen in Großbritannien und in...