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book (6)


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1995 (6)

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Book
The taxation of employee fringe benefits : report based on the proceedings of a seminar held in Florence, Italy, in 1993 during the 47th Congress of the International Fiscal Association.
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ISBN: 9041100636 Year: 1995 Publisher: The Hague : Kluwer law international,

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Book
Indonesia labor market policies and international competitiveness
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Year: 1995 Publisher: Washington, D.C. : World Bank, Office of the Vice President, Development Economics,

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The harmonization of working life and family life
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ISBN: 9041100644 Year: 1995 Volume: 30 Publisher: The Hague Kluwer

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Book
Jamaica : Statistical Appendix.
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ISBN: 1455264199 1451993897 1280975741 146390682X 9786613747358 Year: 1995 Publisher: Washington, D.C. : International Monetary Fund,

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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.


Book
Effective Taxation for Recipients of Social Assistance in Germany and the Consequences of the 1996 Tax Reform
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ISBN: 1462365051 1455217247 1282061259 9786613799180 1455214108 Year: 1995 Publisher: Washington, D.C. : International Monetary Fund,

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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.


Book
Private pension policies in industrialized countries : a comparative analysis
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ISBN: 0880991496 088099150X Year: 1995 Publisher: Kalamazoo, Mich. : W.E. Upjohn Institute for Employment Research,

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Keywords

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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