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Versicherungsmathematisch korrekte Rentenabschläge für die gesetzliche Rentenversicherung

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Author Info

  • Martin Werding

Abstract

Eine einflussreiche Meinung unter deutschen Ökonomen besagt, dass es mehrere Wege gibt, »versicherungsmathematisch korrekte« Rentenabschläge bei vorzeitigem Rentenzugang zu definieren – je nach dabei verfolgten Zielen. Die relativ geringen Abschläge nach dem geltenden Recht der GRV seien demnach angemessen, um die Auswirkungen vorzeitiger Verrentung für das Rentenbudget zu neutralisieren, selbst wenn sie individuelle Frühverrentungsanreize nicht beseitigen. Der Beitrag zeigt, dass es letztlich nur ein Neutralitätskonzept gibt und dass die derzeitigen Abschlagssätze zu gering sind. Entscheidend ist, dass das Rentenbudget im Ganzen nicht neutral wirkt in Bezug auf das Lebenseinkommen aller seiner Mitglieder.

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Bibliographic Info

Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

Volume (Year): 60 (2007)
Issue (Month): 16 (08)
Pages: 19-32

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Handle: RePEc:ces:ifosdt:v:60:y:2007:i:16:p:19-32

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Keywords: Versicherungstechnik; Gesetzliche Rentenversicherung; Flexible Altersgrenze; Lebenseinkommen; Deutschland;

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References

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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  1. Robert Fenge & Martin Werding, 2003. "Ageing and Fiscal Imbalances Across Generations: Concepts of Measurement," CESifo Working Paper Series 842, CESifo Group Munich.
  2. Robert Fenge & Silke Uebelmesser & Martin Werding, 2006. "On the Optimal Timing of Implicit Social Security Taxes Over the Life Cycle," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(1), pages 68-107, March.
  3. Mathias Kifmann, 2008. "Age-Dependent Taxation and the Optimal Retirement Benefit Formula," German Economic Review, Verein für Socialpolitik, vol. 9, pages 41-64, 02.
  4. Friedrich Breyer & Mathias Kifmann, 2001. "Incentives to Retire Later: A Solution to the Social Security Crisis?," Discussion Papers of DIW Berlin 266, DIW Berlin, German Institute for Economic Research.
  5. Axel Borsch-Supan & Reinhold Schnabel, 1997. "Social Security and Retirement in Germany," NBER Working Papers 6153, National Bureau of Economic Research, Inc.
  6. Diamond, P. A. & Mirrlees, J. A., 1978. "A model of social insurance with variable retirement," Journal of Public Economics, Elsevier, vol. 10(3), pages 295-336, December.
  7. CREMER, Helmuth & LOZACHMEUR, Jean-Marie & PESTIEAU, Pierre, . "Social security, retirement age and optimal income taxation," CORE Discussion Papers RP -1722, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  8. Friedrich Breyer & Stefan Hupfeld, 2010. "On the Fairness of Early-Retirement Provisions," German Economic Review, Verein für Socialpolitik, vol. 11, pages 60-77, 02.
  9. Eytan Sheshinski, 2003. "Optimum Delayed Retirement Credit," CESifo Working Paper Series 889, CESifo Group Munich.
  10. Robert Fenge, 2001. "Vorgezogener Ruhestand - Anreizwirkungen aktueller Rentenreformvorschläge," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 54(23), pages 17-22, December.
  11. Matthias Wrede, 1999. "Pareto Efficient Pay-as-You-Go Pension Systems with Multi-Period Lives," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 219(3+4), pages 494-503, September.
  12. Robert Fenge & Martin Werding, 2003. "Ageing and the Tax Implied in Public Pension Schemes: Simulations for Selected OECD Countries," CESifo Working Paper Series 841, CESifo Group Munich.
  13. Marcel Thum & Jakob von Weisäcker, 2000. "Implizite Einkommensteuer als Messlatte für die aktuellen Rentenreformvorschläge," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 1(4), pages 453-468, November.
  14. Diamond, Peter A & Mirrlees, James A, 1986. " Payroll-Tax Financed Social Insurance with Variable Retirement," Scandinavian Journal of Economics, Wiley Blackwell, vol. 88(1), pages 25-50.
  15. Martin Werding & Anita Kaltschütz, 2005. "Modellrechnungen zur langfristigen Tragfähigkeit der öffentlichen Finanzen," ifo Beiträge zur Wirtschaftsforschung, Ifo Institute for Economic Research at the University of Munich, number 17.
  16. Robert Fenge & Pierre Pestieau, 2005. "Social Security and Early Retirement," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262062496, December.
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Citations

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Cited by:
  1. Manuel Kallweit, 2009. "Rentenreform und Rentenzugangsentscheidung – Eine numerische Gleichgewichtsanalyse," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 229(4), pages 426-449, August.
  2. Johann K. Brunner & Bernd Hoffmann, 2010. "Versicherungsmathematisch korrekte Pensionsabschläge," NRN working papers 2010-17, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
  3. Martin Hering, 2008. "Grand Coalitions for Unpopular Reforms: Building a Cross-Party Consensus to Raise the Retirement Age," Social and Economic Dimensions of an Aging Population Research Papers 233, McMaster University.
  4. Kühntopf, Stephan & Tivig, Thusnelda, 2008. "Early retirement in Germany: Loss of income and lifetime?," Thuenen-Series of Applied Economic Theory 85, University of Rostock, Institute of Economics.

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