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Langfristige Folgen einer Einbeziehung der Selbständigen in die gesetzliche Rentenversicherung

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  • Mathias Kifmann

Abstract

This paper examines the consequences of including the self-employed in the German pay-as-you-go pension system. The effects on the implicit tax rate of the different generations and groups are analysed. It is demonstrated that the inclusion of the self-employed can be used to reach two objectives. First, horizontal equity between individuals of one generation can be established. Second, the implicit tax rate of the individuals previously insured in the pension system can be permanently lowered if the pension formula is appropriately modified. Dieser Beitrag untersucht die Folgen einer Einbeziehung der Selbständigen in die gesetzlichen Rentenversicherung. Im Mittelpunkt der Betrachtung stehen die impliziten Steuersätze für die einzelnen Generationen und Versichertengruppen. Es wird gezeigt, dass eine Einbeziehung der Selbständigen nicht nur dazu geeignet ist, horizontale Gerechtigkeit zwischen den Individuen einer Generation herzustellen und die Rentenversicherung kurz- und mittelfristig zu entlasten. Zudem kann die implizite Steuerlast der bisher Versicherungspflichtigen auch langfristig gemindert werden, wenn die Rentenformel geeignet modifiziert wird.

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File URL: http://www.diw.de/documents/publikationen/73/diw_01.c.38577.de/dp251.pdf
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Bibliographic Info

Paper provided by DIW Berlin, German Institute for Economic Research in its series Discussion Papers of DIW Berlin with number 251.

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Length: 22 p.
Date of creation: 2001
Date of revision:
Handle: RePEc:diw:diwwpp:dp251

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References

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  1. 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.
  2. Homburg, Stefan, 1992. "Efficient Economic Growth," EconStor Books, ZBW - German National Library of Economics, number 92903, November.
  3. Kifmann, Mathias & Schindler, Dirk, 2000. "Demographic changes and the implicit tax rate in a pay-as-you-go pension system," Discussion Papers, Series 1 308, University of Konstanz, Department of Economics.
  4. Mathias Kifman & Dirk Schindler, 2000. "Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(3), pages 261-, May.
  5. Homburg, Stefan & Richter, Wolfram, 1990. "Eine effizienzorientierte Reform der GRV," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 183-191..
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Cited by:
  1. Michael Voigtländer, 2005. "Qualitative und quantitative Aspekte einer Elternrente?," List Forum Chapter, in: List Forum Band 31, edition 1, volume 3, chapter 13, pages 215-230 List Gesellschaft e.V..
  2. Breyer, Friedrich & Franz, Wolfgang & Homburg, Stefan & Schnabel, Reinhold & Wille, Eberhard, 2004. "Reform der sozialen Sicherung," EconStor Books, ZBW - German National Library of Economics, number 92399, November.
  3. Bögenhold, Dieter & Fachinger, Uwe, 2004. "Struktureller Wandel selbständiger Erwerbsarbeit: Analysen auf der Grundlage der Scientific Use Files der Mikrozensen," Working papers of the ZeS 03/2004, University of Bremen, Centre for Social Policy Research (ZeS).
  4. Heinrich Jess, 2004. "Selbständige in die gesetzliche Rentenversicherung? Wohlfahrtseffekte einer Ausweitung der Versicherungspflicht," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 224(3), pages 292-316, May.
  5. Friedrich Breyer & Mathias Kifmann, 2003. "The German Retirement Benefit Formula: Drawbacks and Alternatives," Discussion Papers of DIW Berlin 326, DIW Berlin, German Institute for Economic Research.

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