欧盟国家对公共养老金征税的情况

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2024-07-04 DOI:10.18559/ebr.2024.2.1140

Maciej Cieślukowski

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引用次数: 0

摘要

社会老龄化是影响 21 世纪社会、经济和政治生活的最重要趋势之一。然而，随着退休年龄人口的不断增加，出现了如何确保为延长寿命提供适当条件的问题。国家通过养老金保障制度，包括养老金税收来影响这些条件。本文试图回答这样一个问题：对薪酬和公共养老金福利征税是否会对在共同市场中选择工作国家的决策产生重大影响。为此，从工资税收条件和退休福利税收条件两个方面对会员国进行了排序。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Taxation of public pensions in European Union countries

The aging of society is one of the most important trends shaping the social, economic and political life of the 21st century. However, with the increasing number of people of retirement age, the problem of ensuring adequate conditions for a longer life arises. The state influences these conditions through the pension security system, including taxation of pensions. The paper attempts to answer the question whether taxation of remunerations and public pension benefits may have a significant impact on making decisions about choosing a country of work in the common market. For this purpose, Member States have been ranked in terms of two dimensions—the conditions of taxation of wages and the conditions of taxation of retirement benefits.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.