Finanzierung einer kapitalgedeckten Altersgrundsicherung über die Erbschaftsteuer
[Financing a Funded Basic Old-Age Provision via Inheritance Tax: Two Birds With One Stone?]
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DOI: 10.1007/s10273-022-3258-5
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References listed on IDEAS
- Beznoska, Martin & Hentze, Tobias, 2021. "Eine Abschätzung des Potenzials der Erbschaftsteuer zur Entlastung des Faktors Arbeit," IW policy papers 18/2021, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
- Stefan Bach, 2015. "Erbschaftsteuer: die schlummernde Reichensteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 95(7), pages 504-506, July.
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Keywords
J11; J32; H20; H32;All these keywords.
JEL classification:
- J11 - Labor and Demographic Economics - - Demographic Economics - - - Demographic Trends, Macroeconomic Effects, and Forecasts
- J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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