search query: @indexterm Pension funds / total: 253
reference: 136 / 253
| Author: | Heubeck, K. |
| Title: | Unternehmensfinanzierung durch betriebliche Altersversorgung. |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1987 : VOL. 39:10, p. 908-922 |
| Index terms: | SOCIAL SECURITY PENSION FUNDS SOCIAL WELFARE FINANCING FEDERAL REPUBLIC OF GERMANY |
| Language: | ger |
| Abstract: | Financial relations and impact of company pension are difficult to overview. One has the ingenious impression that company pension does cost no money being financed from taxes. On the other hand, slogans like "incalculable" and "time-bomb" are rather misleading than highlighting the facts. An analysis is presented of the effects of company pension forefinancing before and after taxation and pension funding is considered as an alternative instrument of company financing. |
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