Taxation of Employees; Comparative Law; Arbeitnehmerbesteuerung; Europäischer Rechtsvergleich
Abstract :
[en] The form and method of taxation of employees follows a distincitve pattern with many similarities across Europe. However, a number of significant differences and exceptions remain. This contribution uses a functional comparative law perspective to highlight and analyse some of those differences and how they relate to the main objectives of the strucure of employee taxation: individualisation, synchronisation, complexity, and security.
Disciplines :
Tax law
Author, co-author :
Haslehner, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
no
Language :
German
Title :
Lohnsteuervollzug im Europäischen Rechtsvergleich
Alternative titles :
[en] A European Comparative Perspective on the Taxation of Employees
