Steuerwirkungen betrieblicher Entgeltpolitik
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.
|Date of creation:||2013|
|Date of revision:|
|Contact details of provider:|| Web page: http://www.arqus.info/|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Blacconiere, Walter G. & Johnson, Marilyn F. & Lewis, Melissa F., 2008. "The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 101-111, September.
- Eva Gutiérrez‐i‐Puigarnau & Jos N. Van Ommeren, 2011.
"Welfare Effects Of Distortionary Fringe Benefits Taxation: The Case Of Employer‐Provided Cars,"
International Economic Review,
Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 52(4), pages 1105-1122, November.
- Eva Gutiérrez-i-Puigarnau & Jos van Ommeren, 2007. "Welfare Effects of Distortionary Company Car Taxation," Tinbergen Institute Discussion Papers 07-060/3, Tinbergen Institute, revised 20 Mar 2009.
- Bengt Holmstrom & Paul R. Milgrom, 1985.
"Aggregation and Linearity in the Provision of Intertemporal Incentives,"
Cowles Foundation Discussion Papers
742, Cowles Foundation for Research in Economics, Yale University.
- Holmstrom, Bengt & Milgrom, Paul, 1987. "Aggregation and Linearity in the Provision of Intertemporal Incentives," Econometrica, Econometric Society, vol. 55(2), pages 303-28, March.
- Harvey S. Rosen, 1981.
"Taxation and On-the-job Training Decisions,"
NBER Working Papers
0733, National Bureau of Economic Research, Inc.
- Edwin Leuven & Hessel Oosterbeek, 2004.
"Evaluating the Effect of Tax Deductions on Training,"
Journal of Labor Economics,
University of Chicago Press, vol. 22(2), pages 461-488, April.
- Edwin Leuven & Hessel Oosterbeek, 2002. "Evaluating the effect of tax deductions on training," Labor and Demography 0205001, EconWPA.
- Bernard Marks, 1986. "Structure and Design of the Fringe Benefits Tax," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 19(4), pages 25-29.
- Frydman, Carola & Molloy, Raven S., 2011.
"Does tax policy affect executive compensation? Evidence from postwar tax reforms,"
Journal of Public Economics,
Elsevier, vol. 95(11), pages 1425-1437.
- Carola Frydman & Raven S. Molloy, 2011. "Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms," NBER Working Papers 16812, National Bureau of Economic Research, Inc.
- Carola Frydman & Raven S. Molloy, 2009. "Does tax policy affect executive compensation? evidence from postwar tax reforms," Finance and Economics Discussion Series 2009-30, Board of Governors of the Federal Reserve System (U.S.).
- Weiss, Martin, 2009. "How do Germans react to the commuting allowance?," arqus Discussion Papers in Quantitative Tax Research 88, arqus - Arbeitskreis Quantitative Steuerlehre.
- Christina Elschner & Lothar Lammersen & Michael Overesch & Robert Schwager, 2006. "The Effective Tax Burden of Companies and of Highly Skilled Manpower: Tax Policy Strategies in a Globalised Economy," Fiscal Studies, Institute for Fiscal Studies, vol. 27(4), pages 513-534, December.
- Stephen A. Woodbury & Daniel S. Hamermesh, .
"Taxes, Fringe Benefits, and Faculty,"
Upjohn Working Papers and Journal Articles
saw1992, W.E. Upjohn Institute for Employment Research.
- Turner, Robert W., 1987. "Taxes and the number of fringe benefits received," Journal of Public Economics, Elsevier, vol. 33(1), pages 41-57, June.
- Collins, David J., 1988. "Fringe Benefits Taxation and the Rural Sector," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 56(01), April.
- Pauly, Mark V, 1986. "Taxation, Health Insurance, and Market Failure in the Medical Economy," Journal of Economic Literature, American Economic Association, vol. 24(2), pages 629-75, June.
- Jos N. van Ommeren & Eva Gutierrez-i-Puigarnau, 2011.
"Distortionary Company Car Taxation: Deadweight Losses through Increased Car Ownership,"
Tinbergen Institute Discussion Papers
11-100/3, Tinbergen Institute.
- Jos Ommeren & Eva Gutiérrez-i-Puigarnau, 2013. "Distortionary company car taxation: deadweight losses through increased car ownership," Empirical Economics, Springer, vol. 45(3), pages 1189-1204, December.
- Woodbury, Stephen A, 1983. "Substitution between Wage and Nonwage Benefits," American Economic Review, American Economic Association, vol. 73(1), pages 166-82, March.
- Balsam, Steven & Jennifer Yin, Qin, 2005. "Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m): The million-dollar cap," Journal of Accounting and Public Policy, Elsevier, vol. 24(4), pages 300-324.
- Turner, Robert W., 1989. "Fringe Benefits: Should We Milk This Sacred Cow?," National Tax Journal, National Tax Association, vol. 42(3), pages 293-300, September.
- Thiess Buettner & Georg Wamser, 2009. "The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals," International Tax and Public Finance, Springer, vol. 16(3), pages 298-320, June.
- B. R. Parmenter, 1986. "Taxation of Non-Cash Fringe Benefits," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 19(4), pages 30-33.
- Doina Radulescu, 2012.
"The Effects of a Bonus Tax on Manager Compensation and Welfare,"
FinanzArchiv: Public Finance Analysis,
Mohr Siebeck, Tübingen, vol. 68(1), pages 1-16, March.
- Doina Maria Radulescu, 2010. "The Effects of a Bonus Tax on Manager Compensation and Welfare," CESifo Working Paper Series 3030, CESifo Group Munich.
- Harvey Rosen, 1982. "Taxation and On-The-Job Training Decisions," Working Papers 531, Princeton University, Department of Economics, Industrial Relations Section..
- Wolfram Richter, 2006.
"Efficiency effects of tax deductions for work-related expenses,"
International Tax and Public Finance,
Springer, vol. 13(6), pages 685-699, November.
- Wolfram F. Richter, 2004. "Efficiency Effects of Tax Deductions for Work-Related Expenses," CESifo Working Paper Series 1311, CESifo Group Munich.
- Zax, Jeffrey S., 1988. "Fringe benefits, income tax exemptions, and implicit subsides," Journal of Public Economics, Elsevier, vol. 37(2), pages 171-183, November.
- Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, February.
- Giorgio Brunello & Simona Comi & Daniela Sonedda, 2011. "Income Taxes And The Composition Of Pay: Evidence From The British Household Panel Survey," Scottish Journal of Political Economy, Scottish Economic Society, vol. 58(3), pages 297-322, 07.
- Baldry, Jonathan, 1998. "Income Tax Deductions for Work-Related Expenses: The Rationale Examined," Australian Economic Papers, Wiley Blackwell, vol. 37(1), pages 45-57, March.
- Feldstein, Martin, 1976. "On the theory of tax reform," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 77-104.
- Rainald Borck & Matthias Wrede, 2004.
"Political Economy of Commuting Subsidies,"
CESifo Working Paper Series
1339, CESifo Group Munich.
- Pio Baake & Rainald Borck & Andreas Löffler, 2004.
"Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses,"
Discussion Papers of DIW Berlin
409, DIW Berlin, German Institute for Economic Research.
- Pio Baake & Rainald Borck & Andreas L–ffler, 2004. "Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses," International Tax and Public Finance, Springer, vol. 11(3), pages 299-312, 05.
- Wrede, Matthias, 2001. "Should Commuting Expenses Be Tax Deductible? A Welfare Analysis," Journal of Urban Economics, Elsevier, vol. 49(1), pages 80-99, January.
- Pechman, Joseph A, 1987. "Tax Reform: Theory and Practice," Journal of Economic Perspectives, American Economic Association, vol. 1(1), pages 11-28, Summer.
- Matthias Wrede, 2009. "A Distortive Wage Tax and a Countervailing Commuting Subsidy," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(2), pages 297-310, 04.
- Long, James E & Scott, Frank A, 1982. "The Income Tax and Nonwage Compensation," The Review of Economics and Statistics, MIT Press, vol. 64(2), pages 211-19, May.
- Clotfelter, Charles T, 1983. "Tax-Induced Distortions and the Business-Pleasure Borderline: The Case of Travel and Entertainment," American Economic Review, American Economic Association, vol. 73(5), pages 1053-65, December.
- Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
- Rainald Borck & Matthias Wrede, 2008.
"Subsidies for Intracity and Intercity Commuting,"
CESifo Working Paper Series
2321, CESifo Group Munich.
- Christopher Heady, 2003. "The "Taxing Wages" Approach to Measuring the Tax Burden on Labour," CESifo Working Paper Series 967, CESifo Group Munich.
- Peter J. Lloyd & Ian M. McDonald, 1986. "The FBT - Does It Matter Who Pays?," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 19(4), pages 34-38.
- Robert Stephens, 1993. "Radical tax reform in New Zealand," Fiscal Studies, Institute for Fiscal Studies, vol. 14(3), pages 45-63, August.
When requesting a correction, please mention this item's handle: RePEc:zbw:arqudp:144. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.