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Anstellung oder Verbeamtung? Zur Berechnung nettoeinkommensäquivalenter Zuschläge


  • Blaufus, Kay
  • Bob, Jonathan
  • Schanz, Sebastian


Die unterschiedliche Behandlung der Entlohnung von Beamten und Angestellten insbesondere bei der Sozialversicherung führt dazu, dass bei übereinstimmendem Nettogehalt die Bruttoentlohnung von Beamten unter der Bruttoentlohnung von Angestellten liegt. In dem Beitrag werden die nettogehaltsäquivalenten Bruttogehälter von Beamten und Angestellten unter Berücksichtigung von Sozialversicherungsbeiträgen und der Besteuerung ermittelt. Es zeigt sich, dass der Zuschlag zu der Bruttoentlohnung von Beamten zur Erreichung von nettogehaltsäquivalenten Bruttogehältern von Angestellten maximal etwa 11.000 EUR beträgt.

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  • Blaufus, Kay & Bob, Jonathan & Schanz, Sebastian, 2012. "Anstellung oder Verbeamtung? Zur Berechnung nettoeinkommensäquivalenter Zuschläge," arqus Discussion Papers in Quantitative Tax Research 127, arqus - Arbeitskreis Quantitative Steuerlehre.
  • Handle: RePEc:zbw:arqudp:127

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    1. repec:hrv:faseco:30728046 is not listed on IDEAS
    2. Shleifer, Andrei & Vishny, Robert W, 1997. " A Survey of Corporate Governance," Journal of Finance, American Finance Association, vol. 52(2), pages 737-783, June.
    3. Prowse, Stephen D, 1992. " The Structure of Corporate Ownership in Japan," Journal of Finance, American Finance Association, vol. 47(3), pages 1121-1140, July.
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