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Alterssicherungssysteme im internationalen Vergleich : Finanzierung, Leistungen, Besteuerung

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Author Info

  • Robert Fenge
  • Andrea Gebauer
  • Christian Holzner
  • Volker Meier

    ()

  • Martin Werding

Abstract

Gegenstand der vorliegenden Studie ist ein umfassender, internationaler Institutionenvergleich zur Alterssicherung in den Staaten der EU-15, in der Schweiz und in den USA. Erfaßt werden dabei alle drei Säulen typischer Alterssicherungssysteme, d. h. staatliche Alterssicherung, betriebliche Altersversorgung und ergänzende, private Altersvorsorge. Neben der Ausgestaltung der betrachteten Alterssicherungssysteme hinsichtlich ihrer Finanzierung und ihrer Leistungen werden zum anderen auch die Prinzipien und Verfahren der Besteuerung der Systeme in den einzelnen Ländern verglichen.

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Bibliographic Info

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This book is provided by Ifo Institute for Economic Research at the University of Munich in its series ifo Beiträge zur Wirtschaftsforschung with number 10 and published in 2003.

Handle: RePEc:ces:ifobei:10

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Keywords: Gesetzliche Rentenversicherung; Betriebliche Altersversorgung; Private Rentenversicherung; Steuer; EU-Sozialrecht; Außensteuerrecht; Europäische Wirtschafts- und Währungsunion; Schweiz; Vereinigte Staaten; Vergleich;

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Cited by:
  1. Lothar Funk, 2004. "Employment Opportunities for Older Workers: A Comparison of Selected OECD Countries," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 2(2), pages 22-33, 07.
  2. repec:pdn:wpaper:4 is not listed on IDEAS
  3. repec:pdn:wpaper:13 is not listed on IDEAS
  4. Robert Fenge & Jakob von Weizsäcker, 2008. "Public pensions and intra-EU mobility: an unfinished agenda," Working Papers 46, Bruegel.
  5. Martin Werding, 2005. "Survivor Benefits and the Gender Tax-Gap inPublic Pension SchemesWork Incentives and Options for Reform," Ifo Working Paper Series Ifo Working Paper No. 7, Ifo Institute for Economic Research at the University of Munich.
  6. Martin Werding, 2008. "Survivor Benefits and the Gender-Related Tax Differential in Public Pension Schemes: Observations from Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 228(1), pages 110-134, February.
  7. Martin Werding, 2004. "Assessing Old-age Pension Benefits: The Rules Applied In Different Countries," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 2(2), pages 55-63, 07.
  8. Uebelmesser Silke, 2004. "Political Feasibility of Pension Reforms," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 4(1), pages 1-24, September.
  9. Martin Werding, 2003. "After Another Decade of Reform: Do Pension Systems in Europe Converge?," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 1(1), pages 11-16, October.
  10. Martin Werding, 2005. "Survivor Benefits and the Gender Tax Gap in Public Pension Schemes: Observations from Germany," CESifo Working Paper Series 1596, CESifo Group Munich.
  11. Tim Krieger & Thomas Lange, 2012. "Education, Life Expectancy and Pension Reform," Hacienda Pública Española, IEF, vol. 202(3), pages 31-55, September.

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