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Survivor Benefits and the Gender Tax Gap in Public Pension Schemes: Observations from Germany

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Author Info
Martin Werding ()

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Abstract

Since its inception, the traditional form of providing survivor benefits within public pension schemes has lost much of its legitimacy. As a result of fundamental changes in marriage behaviour and the typical division of labour between married spouses, offering non-contributory benefits of this kind could be seen as inequitable. Since these benefits usually substitute for non-derived pension entitlements based on the surviving spouse’s own contributions, they can also lead to incentive effects, especially for married women with some degree of labour-force attachment, that appear to be far from optimal. The present paper highlights this problem referring to institutional details and empirical results related to Germany and shows how it could be resolved by jointly annuitizing a given couple’s pension entitlements.

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Paper provided by CESifo GmbH in its series CESifo Working Paper Series with number CESifo Working Paper No. 1596.

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Date of creation: 2005
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Handle: RePEc:ces:ceswps:_1596

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Related research
Keywords: public pensions survivor benefits female labour supply optimal taxation

Find related papers by JEL classification:
H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination
J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

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    Other versions:
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    Other versions:
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    Other versions:
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    Other versions:
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