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Steuerwirkungen betrieblicher Entgeltpolitik


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  • Voßmerbäumer, Jan
  • Wagner, Franz W.
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    Obwohl das Einkommensteueraufkommen in Deutschland überwiegend durch die Besteuerung von Arbeitseinkommen generiert wird, werden steuerliche Entscheidungswirkungen, die von einer Besteuerung des Faktors Arbeit ausgelöst werden, in der deutschsprachigen ökonomischen Steuerliteratur weitgehend vernachlässigt. In zwei aktuellen Übersichten zu den wichtigsten steuerlichen Literaturbeiträgen lassen sich lediglich 3-6% der Beiträge der Besteuerung von Arbeitseinkommen zuordnen. Der vorliegende Beitrag gibt daher einen Überblick über die wesentlichen Forschungsergebnisse zu Steuerwirkungen auf durch Arbeitseinsatz erzieltes Einkommen, die in bisherigen Literaturübersichten weitgehend unbeachtet blieben. Hierbei lassen sich im wesentlichen zwei wichtige Forschungszweige identifizieren: Einerseits Probleme und Effekte der Reallohnbesteuerung und andererseits Steuerwirkungen auf anreizkompatible Managerentlohnungen. --

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    Bibliographic Info

    Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 144.

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    Date of creation: 2013
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    Handle: RePEc:zbw:arqudp:144

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    Keywords: Labour taxation; fringe benefits taxation; executive compensation; state-of-the-art;

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