Steuerfinanzierung von Sozialleistungen? Verteilungs- und Effizienzeffekte einer Umfinanzierung von Sozialleistungen in der gesetzlichen Renten- und Krankenversicherung
AbstractManny studies' regulatory aim is to have non-insurance entitlements of the social insurance system funded by taxes. Since most studies use (macro)economeetric methods, changes in household behaviour are not shown and the allocative effects resulting from tax funding are not sufficiently taken into consideration. It is the intention of the present study to fill this gap. A numerical equilibrium model of overlapping generations with a disaggregated household sector is used in the study. Differentiation is made according to occupational groups and income brackets. Furthermore, the relevant interdependences between tax and social law are modelled at the household level. The study eamines the impact of partial tax funding of benefits of the state health and pension insurance. Since the resulting efficiency effects are explicitly derived, it is shown that from an allocative point of view the combined funding from higher income and consumer taxes, which is often favoured for distributional purposes, is inferior to a pure funding from consumer taxes. Combined funding is not needed, since the primary assumption of a regressive burden on contributors resulting from a consumer tax increase does not arise in the simulation study. In addition, it is shown that partial funding of health care benefits by consumer tax increases is not associated with an excess burden. Of all the examined funding alternatives, such a partial funding seems to be superior due to allocative neutrality and the resulting distributional effects.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Justus-Liebig University Giessen, Department of Statistics and Economics in its journal Journal of Economics and Statistics.
Volume (Year): 226 (2006)
Issue (Month): 4 (July)
Contact details of provider:
Postal: Licher Straße 74, 35394 Gießen
Phone: +49 (0)641 99 22 001
Fax: +49 (0)641 99 22 009
Web page: http://wiwi.uni-giessen.de/home/oekonometrie/Jahrbuecher/
More information through EDIRC
Social insurance; overlapping-generation-model; intra- and intergenerational welfare;
Find related papers by JEL classification:
- H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
- D58 - Microeconomics - - General Equilibrium and Disequilibrium - - - Computable and Other Applied General Equilibrium Models
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
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.:
- Hans Fehr & Heinrich Jess, 2007. "Who Benefits from the Reform of Pension Taxation in Germany?," Fiscal Studies, Institute for Fiscal Studies, vol. 28(1), pages 73-101, 03.
- Stefan Bach, 2005. "Koalitionsvertrag: Belastungen durch Mehrwertsteuererhöhung werden nur zum Teil durch Senkung der Sozialbeiträge kompensiert," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 72(47), pages 705-714.
- Volker Meinhardt & Rudolf Zwiener, 1997. "Steuerfinanzierung von versicherungsfremden Leistungen in der Sozialversicherung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3-4), pages 352-361.
- Laurence J. Kotlikoff & Kent Smetters & Jan Walliser, 2001. "Finding a Way Out of America's Demographic Dilemma," NBER Working Papers 8258, National Bureau of Economic Research, Inc.
- Hans Fehr & Laurence J. Kotlikoff & Willi Leibfritz, 1999.
"Generational Accounting in General Equilibrium,"
in: Generational Accounting around the World, pages 43-72
National Bureau of Economic Research, Inc.
- Hans Fehr & Heinrich Jess, 2006. "Health premiums or health contributions? An evaluation of health care reform options in Germany," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 126(1), pages 20-57.
- Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165.
- Lawrence H. Summers, 1981. "Taxation and Corporate Investment: A q-Theory Approach," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 12(1), pages 67-140.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Peter Winker).
If references are entirely missing, you can add them using this form.