Reference : Lohnsteuervollzug im Europäischen Rechtsvergleich
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
Law / European Law
Lohnsteuervollzug im Europäischen Rechtsvergleich
[en] A European Comparative Perspective on the Taxation of Employees
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Besteuerung von Arbeitnehmern
[en] Taxation of Employees
Drüen, Klaus-Dieter
Verlag Dr. Otto Schmidt
Deutsche Steuerjuristische Gesellschaft, Vol. 40
[en] Taxation of Employees ; Comparative Law ; Arbeitnehmerbesteuerung ; Europäischer Rechtsvergleich
[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.
Researchers ; Professionals ; Students

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