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Steuervorteile durch Versorgungszusagen in Arbeitsverträgen

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Author Info

  • Brassat, Marcel
  • Kiesewetter, Dirk

Abstract

Wir haben die fünf Durchführungswege der betrieblichen Altersversorgung im Hinblick auf ihre steuerliche Vorteilhaftigkeit analysiert. Der Vergleich bezieht sich auf arbeitgeberfinanzierte Rentenzusagen, die in allen Fällen zu einer für den Arbeitnehmer identischen Nettorente führen. Für alle Alternativen wird ein impliziter Lohnverzicht berechnet, bei dem die Zusage aus Sicht des Arbeitgebers kostenneutral ist. --

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Bibliographic Info

Paper provided by University of Tübingen, School of Business and Economics in its series Tübinger Diskussionsbeiträge with number 248.

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Date of creation: 2002
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Handle: RePEc:zbw:tuedps:248

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Related research

Keywords: Betriebliche Altersversorgung; Steuerersparnis;

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References

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  1. Niemann, Rainer & Kiesewetter, Dirk, 2002. "Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen
    [The tax advantages of life insurance policies]
    ," MPRA Paper 27277, University Library of Munich, Germany.
  2. Kiesewetter, Dirk, 2001. "Für wen lohnt sich die Riester-Rente?," Tübinger Diskussionsbeiträge 224, University of Tübingen, School of Business and Economics.
  3. Dirk Kiesewetter & Rainer Niemann, 2002. "Neutral and Equitable Taxation of Pensions as Capital Income," CESifo Working Paper Series 706, CESifo Group Munich.
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Cited by:
  1. Hager, Svenja & Schöbel, Rainer, 2006. "Deriving the dependence structure of portfolio credit derivatives using evolutionary algorithms," Tübinger Diskussionsbeiträge 300, University of Tübingen, School of Business and Economics.
  2. Köpke, Nikola & Baten, Jörg, 2003. "The biological standard of living in Europe during the last two millennia," Tübinger Diskussionsbeiträge 265, University of Tübingen, School of Business and Economics.
  3. Rostek, Stefan & Schöbel, Rainer, 2006. "Risk preference based option pricing in a fractional Brownian market," Tübinger Diskussionsbeiträge 299, University of Tübingen, School of Business and Economics.
  4. Stadler, Manfred, 2003. "Innovation and growth: The role of labor-force qualification," Tübinger Diskussionsbeiträge 255, University of Tübingen, School of Business and Economics.
  5. Pitterle, Ingo & Steffen, Dirk, 2004. "Welfare Effects of Fiscal Policy under Alternative Exchange Rate Regimes : The Role of the Scale Variable of Money Demand," Tübinger Diskussionsbeiträge 284, University of Tübingen, School of Business and Economics.
  6. Baten, Jörg & Wallusch, Jacek, 2003. "Market integration and disintegration of Poland and Gemany [Germany] in the 18th century," Tübinger Diskussionsbeiträge 268, University of Tübingen, School of Business and Economics.

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