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Steuervorteile durch arbeitgeberfinanzierte Versorgungszusagen
Brassat, Marcel; Kiesewetter, Dirk - In: Journal of business economics : JBE 73 (2003) 10, pp. 1051-1076
Persistent link: https://www.econbiz.de/10001813924
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The equity implications of changing the tax basis for pension funds
Atkinson, Margaret E.; Creedy, John; Knox, David M. - 1998
Persistent link: https://www.econbiz.de/10000987095
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Private Alterssicherung über den Kapitalmarkt
Steenbock, Anke - 1999
Persistent link: https://www.econbiz.de/10001376236
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Reversion taxes, contingent benefits, and the decline in pension funding
Ippolito, Richard A. - In: The journal of law & economics 44 (2001) 1, pp. 199-232
Persistent link: https://www.econbiz.de/10001582722
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The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions
Gaertner, Fabio B. - 2020
This study examines the effect of the Tax Cuts & Jobs Act of 2017 (TCJA) on corporate defined benefit pension contributions. The TCJA decreases the corporate tax rate from 35 in 2017 to 21 percent in 2018, and thereafter. This change incentivizes firms to increase 2017 pension contributions to...
Persistent link: https://www.econbiz.de/10012838293
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Financial Flexibility and Tax Incentives : Evidence from Defined Benefit Corporate Pension Plans in Japan
Goto, Shingo - 2017
Contrary to the objective of a major corporate pension reform in Japan to enhance retirement income security, and despite the increased relative tax benefits of externally-funded plans, the number of firms that do not sponsor externally-funded defined benefit plans or defined contribution plans...
Persistent link: https://www.econbiz.de/10012972142
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The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions
Gaertner, Fabio B. - 2020
This study examines the effect of the Tax Cuts & Jobs Act of 2017 (TCJA) on corporate defined benefit pension contributions. The TCJA decreases the corporate tax rate from 35 in 2017 to 21 percent in 2018, and thereafter. This change incentivizes firms to increase 2017 pension contributions to...
Persistent link: https://www.econbiz.de/10012852224