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The implementation of a financial transaction tax has been the subject of debate for many years. Countries all across the globe have enacted various types of this tax and have seen different results depending upon factors such as the rate and the types of financial instruments affected by it....
Persistent link: https://www.econbiz.de/10013213024
FATCA's primary purpose was for the U.S. government to obtain otherwise private financial information and exercise control of the global financial industry. Unlike a conventional withholding tax which actually intends to collect tax, FATCA imposes penalties based upon non-compliance with tax....
Persistent link: https://www.econbiz.de/10012946618
The Foreign Account Tax Compliance Act, referred to as FATCA, does not operate in a global tax vacuum. It is nearly impossible to comprehend fully its impact unless its highly technical procedural provisions are viewed in context. This introductory chapter will provide certain background...
Persistent link: https://www.econbiz.de/10014034444
Why, since the mid-1980s, have so many European governments decided fiscally to support the development of private retirement savings accounts? Whereas analysts of pension reform in affluent democracies have traditionally considered the development of private pensions as a secondary outcome of...
Persistent link: https://www.econbiz.de/10013030160
We employ German Sample Survey Income data to examine income inequality and the financial situation of elderly citizens … with residence in the Old and the New German Laender. Inter-temporal changes in income inequality are also decomposed by … financially better-off compared to retired elderly. For reunified Germany, inequality is astonishingly stable over time, but rises …
Persistent link: https://www.econbiz.de/10010296302
We employ German Sample Survey Income data to examine income inequality and the financial situation of elderly citizens … with residence in the Old and the New German Laender. Inter-temporal changes in income inequality are also decomposed by … financially better-off compared to retired elderly. For reunified Germany, inequality is astonishingly stable over time, but rises …
Persistent link: https://www.econbiz.de/10010299132
Social security programs generally seek to provide insurance and to reduce poverty and inequality. Providing insurance … requires little redistribution. But reducing inequality and alleviating poverty do require redistribution. To reduce inequality …, programs must redistribute income, but redistributing income is not the same as reducing inequality. While some programs …
Persistent link: https://www.econbiz.de/10011405009
, quality of life and mortality. Understanding inequality in relation to these behaviours among older people is important in the … context of a rapidly ageing population. In this study, we examine income-related inequality in relation to these three key … indices and decompose them to determine the factors which contribute most to inequality. We then examine whether differences …
Persistent link: https://www.econbiz.de/10010343168
This paper investigates the hypothesis that women are underrepresented in leadership roles due to a lower ability to influence others. By comparing societies that differ in the inheritance rights of men and women, we trace the origins of such difference. The results of a public good game with...
Persistent link: https://www.econbiz.de/10010352626
Persistent link: https://www.econbiz.de/10012100638