Availability: The taxation of pensions | Technische Universität München

Saved in:

Bibliographic Details
Other Authors:	Holzmann, Robert 1949- (Editor), Piggott, John 1947- (Editor)
Format:	Book
Language:	English
Published:	Cambridge, MA MIT Press [2018]
Series:	CESifo seminar series
Subjects:	Europäische Union Pensions > Taxation Rechtsvergleich Mitgliedsstaaten Internationaler Vergleich Steuerrecht Altersversorgung Rentenpolitik Rente Schweiz USA Großbritannien Australien Aufsatzsammlung
Links:	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030549272&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Item Description:	Includes bibliographical references and index
Physical Description:	x, 508 Seiten Diagramme
ISBN:	9780262038324

Staff View

MARC


LEADER	00000nam a2200000 c 4500
001	BV045159761
003	DE-604
005	20190520
007	t\|
008	180831s2018 xxu\|\|\|\| \|\|\|\| 00\|\|\| eng d
010			\|a 018001227
020			\|a 9780262038324 \|c Festeinband : circa EUR 36.07 \|9 978-0-262-03832-4
035			\|a (OCoLC)1022289085
035			\|a (DE-599)BVBBV045159761
040			\|a DE-604 \|b ger \|e rda
041	0		\|a eng
044			\|a xxu \|c US
049			\|a DE-M124 \|a DE-355 \|a DE-19 \|a DE-M382 \|a DE-188
050		0	\|a HJ4653.P5
082	0		\|a 336.24/28 \|2 23
084			\|a QX 400 \|0 (DE-625)142183: \|2 rvk
084			\|a PP 8106 \|0 (DE-625)138871:284 \|2 rvk
245	1	0	\|a The taxation of pensions \|c Robert Holzmann and John Piggott, editors ; with support by Bernd Genser
264		1	\|a Cambridge, MA \|b MIT Press \|c [2018]
264		4	\|c © 2018
300			\|a x, 508 Seiten \|b Diagramme
336			\|b txt \|2 rdacontent
337			\|b n \|2 rdamedia
338			\|b nc \|2 rdacarrier
490	0		\|a CESifo seminar series
500			\|a Includes bibliographical references and index
610	2	7	\|a Europäische Union \|0 (DE-588)5098525-5 \|2 gnd \|9 rswk-swf
650		4	\|a Pensions \|x Taxation
650	0	7	\|a Rechtsvergleich \|0 (DE-588)4115712-6 \|2 gnd \|9 rswk-swf
650	0	7	\|a Mitgliedsstaaten \|0 (DE-588)4170174-4 \|2 gnd \|9 rswk-swf
650	0	7	\|a Internationaler Vergleich \|0 (DE-588)4120509-1 \|2 gnd \|9 rswk-swf
650	0	7	\|a Steuerrecht \|0 (DE-588)4116614-0 \|2 gnd \|9 rswk-swf
650	0	7	\|a Altersversorgung \|0 (DE-588)4001479-4 \|2 gnd \|9 rswk-swf
650	0	7	\|a Rentenpolitik \|0 (DE-588)4212490-6 \|2 gnd \|9 rswk-swf
650	0	7	\|a Rente \|0 (DE-588)4049496-2 \|2 gnd \|9 rswk-swf
651		7	\|a Schweiz \|0 (DE-588)4053881-3 \|2 gnd \|9 rswk-swf
651		7	\|a USA \|0 (DE-588)4078704-7 \|2 gnd \|9 rswk-swf
651		7	\|a Großbritannien \|0 (DE-588)4022153-2 \|2 gnd \|9 rswk-swf
651		7	\|a Australien \|0 (DE-588)4003900-6 \|2 gnd \|9 rswk-swf
655		7	\|0 (DE-588)4143413-4 \|a Aufsatzsammlung \|2 gnd-content
689	0	0	\|a Europäische Union \|0 (DE-588)5098525-5 \|D b
689	0	1	\|a Mitgliedsstaaten \|0 (DE-588)4170174-4 \|D s
689	0	2	\|a Rentenpolitik \|0 (DE-588)4212490-6 \|D s
689	0	3	\|a Rente \|0 (DE-588)4049496-2 \|D s
689	0	4	\|a Altersversorgung \|0 (DE-588)4001479-4 \|D s
689	0	5	\|a Steuerrecht \|0 (DE-588)4116614-0 \|D s
689	0	6	\|a Rechtsvergleich \|0 (DE-588)4115712-6 \|D s
689	0		\|5 DE-604
689	1	0	\|a Europäische Union \|0 (DE-588)5098525-5 \|D b
689	1	1	\|a Mitgliedsstaaten \|0 (DE-588)4170174-4 \|D s
689	1	2	\|a Australien \|0 (DE-588)4003900-6 \|D g
689	1	3	\|a USA \|0 (DE-588)4078704-7 \|D g
689	1	4	\|a Großbritannien \|0 (DE-588)4022153-2 \|D g
689	1	5	\|a Schweiz \|0 (DE-588)4053881-3 \|D g
689	1	6	\|a Altersversorgung \|0 (DE-588)4001479-4 \|D s
689	1	7	\|a Steuerrecht \|0 (DE-588)4116614-0 \|D s
689	1	8	\|a Internationaler Vergleich \|0 (DE-588)4120509-1 \|D s
689	1		\|5 DE-604
700	1		\|a Holzmann, Robert \|d 1949- \|0 (DE-588)10846329X \|4 edt
700	1		\|a Piggott, John \|d 1947- \|0 (DE-588)129263117 \|4 edt
856	4	2	\|m Digitalisierung UB Regensburg - ADAM Catalogue Enrichment \|q application/pdf \|u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030549272&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA \|3 Inhaltsverzeichnis
943	1		\|a oai:aleph.bib-bvb.de:BVB01-030549272

Record in the Search Index

DE-BY-UBR_call_number	40/QX 400 H762 T2
DE-BY-UBR_katkey	6062074
DE-BY-UBR_location	UB Lesesaal Wirtschaft
DE-BY-UBR_media_number	069041425931
_version_	1835079761115742208
adam_text	Contents Series Foreword vii Acknowledgments ix I Setting the Stage 1 1 The Taxation of Pensions under Review: Motivation, Issues, and Directions 3 Robert Holzmann and John Piggott 2 Taxing Pensions: Theoretical Considerations 37 Helmuth Cremer and Pierre Pestieau 3 Public Pensions in a Multiperiod Mirrleesian Income Tax Model 51 Spencer Bastani, Soren Blomquist, and Luca Micheletto 4 Taxation and Pensions: An Overview of Interplay 81 Csaba Feher and Alain Jousten II Country Issues and Research Questions 105 5 How Should Pensions Be Taxed? Theoretical Considerations and the Scandinavian Experience 107 Torben M. Andersen 6 Taxation of Pensions in Portugal: Is There a Rationale for a Semidual Income Tax System? 135 Jorge Miguel Bravo 7 7 Taxing Pensions: The Australian Approach 167 Hazel Bateman vi 8 9 10 11 III 12 13 14 IV 15 Contents Taxing Pensions and Retirement Benefits in Germany 199 Axel Borsch-Supan and Christopher Quinn The Taxation of Pensions in the United Kingdom 235 Carl Emmerson and Paul Johnson The US Tax Preference for Retirement Savings 257 Gary Burtless and Eric Koepcke Tax Expenditures on Pensions: Concepts, Concerns, and Misconceptions 297 Rafal Chomik and John Piggott Country-Calibrated OLG/CGE Models 331 Aging, Taxes, and Pensions: Switzerland 333 Christian Keuschnigg Longevity and Taxation of Public Pensions: Finland 367 Jukka Lassila and Tarmo Valkonen Progressive Tax Changes to Superannuation in a Life Cycle Framework: Australia 403 George Kudrna and Alan Woodland Cross-Border Taxation of Pensions 441 The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options 443 Bernd Genser and Robert Holzmann Contributors 481 Index 485
any_adam_object	1
author2	Holzmann, Robert 1949- Piggott, John 1947-
author2_role	edt edt
author2_variant	r h rh j p jp
author_GND	(DE-588)10846329X (DE-588)129263117
author_facet	Holzmann, Robert 1949- Piggott, John 1947-
building	Verbundindex
bvnumber	BV045159761
callnumber-first	H - Social Science
callnumber-label	HJ4653
callnumber-raw	HJ4653.P5
callnumber-search	HJ4653.P5
callnumber-sort	HJ 44653 P5
callnumber-subject	HJ - Public Finance
classification_rvk	QX 400 PP 8106
ctrlnum	(OCoLC)1022289085 (DE-599)BVBBV045159761
dewey-full	336.24/28
dewey-hundreds	300 - Social sciences
dewey-ones	336 - Public finance
dewey-raw	336.24/28
dewey-search	336.24/28
dewey-sort	3336.24 228
dewey-tens	330 - Economics
discipline	Rechtswissenschaft Wirtschaftswissenschaften
format	Book
fullrecord	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 c 4500</leader><controlfield tag="001">BV045159761</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20190520</controlfield><controlfield tag="007">t\|</controlfield><controlfield tag="008">180831s2018 xxu\|\|\|\| \|\|\|\| 00\|\|\| eng d</controlfield><datafield tag="010" ind1=" " ind2=" "><subfield code="a">018001227</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780262038324</subfield><subfield code="c">Festeinband : circa EUR 36.07</subfield><subfield code="9">978-0-262-03832-4</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1022289085</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV045159761</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxu</subfield><subfield code="c">US</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M124</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-M382</subfield><subfield code="a">DE-188</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HJ4653.P5</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">336.24/28</subfield><subfield code="2">23</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QX 400</subfield><subfield code="0">(DE-625)142183:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PP 8106</subfield><subfield code="0">(DE-625)138871:284</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The taxation of pensions</subfield><subfield code="c">Robert Holzmann and John Piggott, editors ; with support by Bernd Genser</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Cambridge, MA</subfield><subfield code="b">MIT Press</subfield><subfield code="c">[2018]</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">© 2018</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">x, 508 Seiten</subfield><subfield code="b">Diagramme</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">CESifo seminar series</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references and index</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Pensions</subfield><subfield code="x">Taxation</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechtsvergleich</subfield><subfield code="0">(DE-588)4115712-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Mitgliedsstaaten</subfield><subfield code="0">(DE-588)4170174-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Internationaler Vergleich</subfield><subfield code="0">(DE-588)4120509-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerrecht</subfield><subfield code="0">(DE-588)4116614-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Altersversorgung</subfield><subfield code="0">(DE-588)4001479-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rentenpolitik</subfield><subfield code="0">(DE-588)4212490-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rente</subfield><subfield code="0">(DE-588)4049496-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Schweiz</subfield><subfield code="0">(DE-588)4053881-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Großbritannien</subfield><subfield code="0">(DE-588)4022153-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Australien</subfield><subfield code="0">(DE-588)4003900-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4143413-4</subfield><subfield code="a">Aufsatzsammlung</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Mitgliedsstaaten</subfield><subfield code="0">(DE-588)4170174-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Rentenpolitik</subfield><subfield code="0">(DE-588)4212490-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Rente</subfield><subfield code="0">(DE-588)4049496-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="4"><subfield code="a">Altersversorgung</subfield><subfield code="0">(DE-588)4001479-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="5"><subfield code="a">Steuerrecht</subfield><subfield code="0">(DE-588)4116614-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="6"><subfield code="a">Rechtsvergleich</subfield><subfield code="0">(DE-588)4115712-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Mitgliedsstaaten</subfield><subfield code="0">(DE-588)4170174-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="2"><subfield code="a">Australien</subfield><subfield code="0">(DE-588)4003900-6</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="1" ind2="3"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="1" ind2="4"><subfield code="a">Großbritannien</subfield><subfield code="0">(DE-588)4022153-2</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="1" ind2="5"><subfield code="a">Schweiz</subfield><subfield code="0">(DE-588)4053881-3</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="1" ind2="6"><subfield code="a">Altersversorgung</subfield><subfield code="0">(DE-588)4001479-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="7"><subfield code="a">Steuerrecht</subfield><subfield code="0">(DE-588)4116614-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="8"><subfield code="a">Internationaler Vergleich</subfield><subfield code="0">(DE-588)4120509-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Holzmann, Robert</subfield><subfield code="d">1949-</subfield><subfield code="0">(DE-588)10846329X</subfield><subfield code="4">edt</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Piggott, John</subfield><subfield code="d">1947-</subfield><subfield code="0">(DE-588)129263117</subfield><subfield code="4">edt</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Regensburg - ADAM Catalogue Enrichment</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030549272&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-030549272</subfield></datafield></record></collection>
genre	(DE-588)4143413-4 Aufsatzsammlung gnd-content
genre_facet	Aufsatzsammlung
geographic	Schweiz (DE-588)4053881-3 gnd USA (DE-588)4078704-7 gnd Großbritannien (DE-588)4022153-2 gnd Australien (DE-588)4003900-6 gnd
geographic_facet	Schweiz USA Großbritannien Australien
id	DE-604.BV045159761
illustrated	Not Illustrated
indexdate	2025-01-11T17:01:12Z
institution	BVB
isbn	9780262038324
language	English
lccn	018001227
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-030549272
oclc_num	1022289085
open_access_boolean
owner	DE-M124 DE-355 DE-BY-UBR DE-19 DE-BY-UBM DE-M382 DE-188
owner_facet	DE-M124 DE-355 DE-BY-UBR DE-19 DE-BY-UBM DE-M382 DE-188
physical	x, 508 Seiten Diagramme
publishDate	2018
publishDateSearch	2018
publishDateSort	2018
publisher	MIT Press
record_format	marc
series2	CESifo seminar series
spellingShingle	The taxation of pensions Europäische Union (DE-588)5098525-5 gnd Pensions Taxation Rechtsvergleich (DE-588)4115712-6 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Steuerrecht (DE-588)4116614-0 gnd Altersversorgung (DE-588)4001479-4 gnd Rentenpolitik (DE-588)4212490-6 gnd Rente (DE-588)4049496-2 gnd
subject_GND	(DE-588)5098525-5 (DE-588)4115712-6 (DE-588)4170174-4 (DE-588)4120509-1 (DE-588)4116614-0 (DE-588)4001479-4 (DE-588)4212490-6 (DE-588)4049496-2 (DE-588)4053881-3 (DE-588)4078704-7 (DE-588)4022153-2 (DE-588)4003900-6 (DE-588)4143413-4
title	The taxation of pensions
title_auth	The taxation of pensions
title_exact_search	The taxation of pensions
title_full	The taxation of pensions Robert Holzmann and John Piggott, editors ; with support by Bernd Genser
title_fullStr	The taxation of pensions Robert Holzmann and John Piggott, editors ; with support by Bernd Genser
title_full_unstemmed	The taxation of pensions Robert Holzmann and John Piggott, editors ; with support by Bernd Genser
title_short	The taxation of pensions
title_sort	the taxation of pensions
topic	Europäische Union (DE-588)5098525-5 gnd Pensions Taxation Rechtsvergleich (DE-588)4115712-6 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Steuerrecht (DE-588)4116614-0 gnd Altersversorgung (DE-588)4001479-4 gnd Rentenpolitik (DE-588)4212490-6 gnd Rente (DE-588)4049496-2 gnd
topic_facet	Europäische Union Pensions Taxation Rechtsvergleich Mitgliedsstaaten Internationaler Vergleich Steuerrecht Altersversorgung Rentenpolitik Rente Schweiz USA Großbritannien Australien Aufsatzsammlung
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030549272&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT holzmannrobert thetaxationofpensions AT piggottjohn thetaxationofpensions

Availability

‌

Order via interlibrary loan
Table of Contents