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Employee fringe benefits --- Taxation --- Law and legislation --- Congresses.
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Employee fringe benefits --- Labor costs --- Labor market --- Labor productivity --- Manpower policy
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Social law. Labour law --- Sociology of work --- Labour economics --- Employee fringe benefits --- Parental leave --- Women --- Work and family --- Avantages sociaux --- Congé parental --- Femmes --- Travail et famille --- Employment --- Travail --- Congé parental
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In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Banks and Banking --- Macroeconomics --- Investments: Commodities --- Labor --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Aggregate Factor Income Distribution --- Public Enterprises --- Public-Private Enterprises --- Agriculture: General --- Nonwage Labor Costs and Benefits --- Private Pensions --- Banking --- Civil service & public sector --- Investment & securities --- Labour --- income economics --- Income --- Commercial banks --- Bank deposits --- Public sector --- National accounts --- Economic sectors --- Financial institutions --- Agricultural commodities --- Commodities --- Non-wage benefits --- Banks and banking --- Finance, Public --- Farm produce --- Employee fringe benefits --- Jamaica --- Income economics
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This paper explores the problem of effective taxation at the lower end of the income scale in Germany. For the recipients of social income maintenance--currently about 1.8 million nationals--effective taxation consists not only of the explicit taxation through the tax code but also of the implicit taxation through the withdrawal of benefits. The paper calculates effective tax rates for recipients of social assistance; it is shown that for labor incomes in the lower income range explicit and implicit taxation add up to a marginal burden of just under 75 percent on average. The 1996 tax reform alleviates the explicit tax burden on low incomes, but it does not alleviate the total marginal burden on labor earnings of welfare recipients. It increases net incomes, but since the withdrawal of benefits increases with net incomes, too, the overall burden remains practically unchanged. Therefore, effective welfare traps remain prevalent; these could only be avoided through a reform of the system of social assistance and withdrawal. Constraints and possible steps for reform are discussed.
Labor --- Macroeconomics --- Taxation --- National Government Expenditures and Welfare Programs --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Time Allocation and Labor Supply --- Aggregate Factor Income Distribution --- Wages, Compensation, and Labor Costs: General --- Labor Economics: General --- Employment --- Unemployment --- Wages --- Intergenerational Income Distribution --- Aggregate Human Capital --- Aggregate Labor Productivity --- Taxation, Subsidies, and Revenue: General --- Nonwage Labor Costs and Benefits --- Private Pensions --- Labour --- income economics --- Public finance & taxation --- Income --- Marginal effective tax rate --- National accounts --- Non-wage benefits --- Labor economics --- Economic theory --- Tax administration and procedure --- Employee fringe benefits --- Germany --- Income economics
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Annuities --- Defined benefit pension plans --- Defined contribution plans --- Income tax deductions for retirement contributions --- Individual retirement accounts --- Old age pensions --- Pensions --- Retirement income --- Pensions de vieillesse --- Government policy --- Case studies --- Politique gouvernementale --- Cas, Etudes de --- 368.382 --- #SBIB:316.8H40 --- #SBIB:316.334.2A85 --- #SBIB:HIVA --- AA / International- internationaal --- 368.43 --- 332.832 --- 658.324 --- 332.834 --- Particuliere ziekteverzekering --- Sociaal beleid: social policy, sociale zekerheid, verzorgingsstaat --- Bijzondere arbeidsproblemen: opruststelling en pensioen --- Ouderdomsverzekering. Voorbarige dood. Weduwen en wezen. --- Pensioen. Brugpensioen. --- Pensioenen. Verzekeringen. --- Pensioensparen. --- 368.382 Particuliere ziekteverzekering --- Defined contribution pension plans --- Case studies. --- Income --- Compensation --- Pension plans --- Retirement pensions --- Superannuation --- Social security individual investment accounts --- Vested benefits --- Employees --- OASI (Old age and survivors insurance) --- Old age and survivors insurance --- Older people --- Survivors' benefits (Old age pensions) --- IRAs (Individual retirement accounts) --- Registered retirement savings plans --- Retirement accounts, Individual --- R.R.S.P.s (Registered retirement savings plans) --- RRSPs (Registered retirement savings plans) --- Accounts --- Pension trusts --- Tax planning --- 401(k) plans --- Retirement contributions, Income tax deductions for --- Contribution pension plans, Defined --- Employee fringe benefits --- Benefit-based pension plans --- Defined benefit plans --- Pension plans, Defined benefit --- Investments --- Government policy&delete& --- Pensioen. Brugpensioen --- Pensioensparen --- Ouderdomsverzekering. Voorbarige dood. Weduwen en wezen --- Pensioenen. Verzekeringen
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