LEADER 02135 am 22003973u 450 001 9910765604903321 005 20200113 010 $a9783631527696 024 7 $a10.3726/b13607 035 $a(CKB)4100000007523007 035 $a(OAPEN)1002963 035 $a(EXLCZ)994100000007523007 100 $a20200113d|||| uy 101 0 $ager 135 $auuuuu---auuuu 200 10$aIntergenerative Verteilungswirkung beim Uebergang zu einer nachgelagerten Rentenbesteuerung 210 $aBern$cPeter Lang International Academic Publishers$d2018 215 $a1 online resource (266) 311 $a3-631-52769-1 330 $aZum 01.01.2005 muss der Gesetzgeber einen Konflikt beilegen, der seit nunmehr 50 Jahren besteht und seit über 20 Jahren das Bundesverfassungsgericht beschäftigt. Das hierzu notwendige Gesetz soll Gleichheit bei der Besteuerung der Altersvorsorge von Beamten und gesetzlich Rentenversicherten herbeiführen. Die Arbeit nähert sich der Reformaufgabe sowohl aus juristischer wie aus volkswirtschaftlicher Sicht. Den Schwerpunkt bildet die Entwicklung eines deterministischen, mikroökonomischen Gruppensimulationsmodells. Gestützt auf Einkommensverlaufsschätzungen werden die Verteilungswirkungen des Gesetzesentwurfes offen gelegt. Die ausgearbeitete Alternative verdeutlicht, wie eine Überhöhung der Steuerbelastung von Zwischengenerationen sowie Doppelbesteuerung vermieden werden kann. 517 $aSozialoekonomische Schriften vol. 25 606 $aPolitical structure & processes$2bicssc 606 $aEconomic theory & philosophy$2bicssc 606 $aMonetary economics$2bicssc 606 $aWelfare economics$2bicssc 606 $aCommercial law$2bicssc 615 7$aPolitical structure & processes 615 7$aEconomic theory & philosophy 615 7$aMonetary economics 615 7$aWelfare economics 615 7$aCommercial law 700 $aMeindel$b Alexander$4aut$01282469 906 $aBOOK 912 $a9910765604903321 996 $aIntergenerative Verteilungswirkung beim Uebergang zu einer nachgelagerten Rentenbesteuerung$93018811 997 $aUNINA LEADER 05558nam 22007095 450 001 9910254837203321 005 20251225212225.0 010 $a981-10-6364-8 024 7 $a10.1007/978-981-10-6364-0 035 $a(CKB)3710000001631432 035 $a(DE-He213)978-981-10-6364-0 035 $a(MiAaPQ)EBC6302890 035 $a(MiAaPQ)EBC5579497 035 $a(Au-PeEL)EBL5579497 035 $a(OCoLC)1003321464 035 $a(PPN)20385117X 035 $a(EXLCZ)993710000001631432 100 $a20170824d2017 u| 0 101 0 $aeng 135 $aurnn#008mamaa 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAdvanced Computational Methods in Energy, Power, Electric Vehicles, and Their Integration $eInternational Conference on Life System Modeling and Simulation, LSMS 2017 and International Conference on Intelligent Computing for Sustainable Energy and Environment, ICSEE 2017, Nanjing, China, September 22-24, 2017, Proceedings, Part III /$fedited by Kang Li, Yusheng Xue, Shumei Cui, Qun Niu, Zhile Yang, Patrick Luk 205 $a1st ed. 2017. 210 1$aSingapore :$cSpringer Nature Singapore :$cImprint: Springer,$d2017. 215 $a1 online resource (XX, 815 p. 407 illus.) 225 1 $aCommunications in Computer and Information Science,$x1865-0937 ;$v763 311 08$a981-10-6363-X 327 $aBiomedical Signal Processing -- Computational Methods in Organism Modeling -- Medical Apparatus and Clinical Applications -- Bionics Control Methods, Algorithms and Apparatus -- Modeling and Simulation of Life Systems -- Data Driven Analysis -- Image and Video Processing -- Advanced Fuzzy and Neural Network Theory and Algorithms -- Advanced Evolutionary Methods and Applications -- Advanced Machine Learning Methods and Applications -- Intelligent Modeling, Monitoring, and Control of Complex Nonlinear Systems -- Advanced Methods for Networked Systems -- Control and Analysis of Transportation Systems -- Advanced Sliding Mode Control and Applications -- Advanced Analysis of New Materials and Devices -- Computational Intelligence in Utilization of Clean and Renewable Energy Resources -- Intelligent Methods for Energy Saving and Pollution Reduction -- Intelligent Methods in Developing Electric Vehicles, Engines and Equipment -- Intelligent Computing and Control in Power Systems -- Modeling, Simulation and Control in Smart Grid and Microgrid -- Optimization Methods; Computational Methods for Sustainable Environment. 330 $aThe three-volume set CCIS 761, CCIS 762, and CCIS 763 constitutes the thoroughly refereed proceedings of the International Conference on Life System Modeling and Simulation, LSMS 2017, and of the International Conference on Intelligent Computing for Sustainable Energy and Environment, ICSEE 2017, held in Nanjing, China, in September 2017. The 208 revised full papers presented were carefully reviewed and selected from over 625 submissions. The papers of this volume are organized in topical sections on: Biomedical Signal Processing; Computational Methods in Organism Modeling; Medical Apparatus and Clinical Applications; Bionics Control Methods, Algorithms and Apparatus; Modeling and Simulation of Life Systems; Data Driven Analysis; Image and Video Processing; Advanced Fuzzy and Neural Network Theory and Algorithms; Advanced Evolutionary Methods and Applications; Advanced Machine Learning Methods and Applications; Intelligent Modeling, Monitoring, and Control of Complex Nonlinear Systems; Advanced Methods for Networked Systems; Control and Analysis of Transportation Systems; Advanced Sliding Mode Control and Applications; Advanced Analysis of New Materials and Devices; Computational Intelligence in Utilization of Clean and Renewable Energy Resources; Intelligent Methods for Energy Saving and Pollution Reduction; Intelligent Methods in Developing Electric Vehicles, Engines and Equipment; Intelligent Computing and Control in Power Systems; Modeling, Simulation and Control in Smart Grid and Microgrid; Optimization Methods; Computational Methods for Sustainable Environment. 410 0$aCommunications in Computer and Information Science,$x1865-0937 ;$v763 606 $aComputer simulation 606 $aArtificial intelligence 606 $aComputers, Special purpose 606 $aBig data 606 $aComputer Modelling 606 $aArtificial Intelligence 606 $aSpecial Purpose and Application-Based Systems 606 $aBig Data 615 0$aComputer simulation. 615 0$aArtificial intelligence. 615 0$aComputers, Special purpose. 615 0$aBig data. 615 14$aComputer Modelling. 615 24$aArtificial Intelligence. 615 24$aSpecial Purpose and Application-Based Systems. 615 24$aBig Data. 676 $a006.3 702 $aLi$b Kang$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aXue$b Yusheng$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aCui$b Shumei$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aNiu$b Qun$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aYang$b Zhile$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aLuk$b Patrick$4edt$4http://id.loc.gov/vocabulary/relators/edt 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910254837203321 996 $aAdvanced Computational Methods in Energy, Power, Electric Vehicles, and Their Integration$92533477 997 $aUNINA