Implizite Einkommensteuer als Messlatte für die aktuellen Rentenreformvorschläge
Author
Abstract
Suggested Citation
DOI: 10.1111/1468-2516.00027
Download full text from publisher
Other versions of this item:
- Thum Marcel & Weizsäcker Jakob von, 2000. "Implizite Einkommensteuer als Messlatte für die aktuellen Rentenreformvorschläge," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 1(4), pages 453-468, November.
References listed on IDEAS
- Hans-Werner Sinn & Marcel Thum, 1999.
"Gesetzliche Rentenversicherung: Prognosen im Vergleich,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 104-140, March.
- Sinn, Hans-Werner, 1999. "Gesetzliche Rentenversicherung: Prognosen im Vergleich," Munich Reprints in Economics 19871, University of Munich, Department of Economics.
- Homburg, Stefan, 1997.
"Old-age Pension Systems: A Theoretical Evaluation,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 233-246.
- Homburg, Stefan, 2014. "Old Age Pension Systems: A Theoretical Evaluation," Hannover Economic Papers (HEP) dp-524, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
- Barro, Robert J, 1979.
"On the Determination of the Public Debt,"
Journal of Political Economy, University of Chicago Press, vol. 87(5), pages 940-971, October.
- Barro, Robert J., 1979. "On the Determination of the Public Debt," Scholarly Articles 3451400, Harvard University Department of Economics.
- Hans-Werner Sinn, 1999. "Pension Reform and Demographic Crisis: Why a Funded System is Needed and why it is not Needed," CESifo Working Paper Series 195, CESifo.
- Homburg, Stefan & Richter, Wolfram, 1990. "Eine effizienzorientierte Reform der GRV," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 183-191.
- Schnabel, Reinhold, 1997. "Rates of Return of the German Pay-As-You-Go Pension System," Sonderforschungsbereich 504 Publications 98-56, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
- Schnabel, Reinhold, 1998. "Rates of return of the German pay-as-you-go pension system," Papers 98-56, Sonderforschungsbreich 504.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Martin Werding, 2006. "Child pension and the obligation to make provision for old age - the Ifo proposal for a solution to the demographic crisis of the pension system," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 59(07), pages 44-53, April.
- Kai A. Konrad & Gert Wagner, 2000. "Reform of the Public Pension System in Germany," Discussion Papers of DIW Berlin 200, DIW Berlin, German Institute for Economic Research.
- Martin Werding, 2005. "Survivor Benefits and the Gender Tax Gap in Public Pension Schemes: Observations from Germany," CESifo Working Paper Series 1596, CESifo.
- Kifmann, Mathias & Schindler, Dirk, 2000. "Demographic changes and the implicit tax rate in a pay-as-you-go pension system," Discussion Papers, Series I 308, University of Konstanz, Department of Economics.
- Schindler, Dirk, 2000. "Die deutsche Einkommenssteuer als synthetisches Besteuerungssystem - Eine Fiktion?," CoFE Discussion Papers 00/38, University of Konstanz, Center of Finance and Econometrics (CoFE).
- Hans-Werner Sinn, 2000. "Why a Funded Pension System is Needed and Why It is Not Needed," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 389-410, August.
- Martin Werding & Herbert Hofmann, 2005. "The fiscal balance of children in the German tax and social system Study commissioned by the Robert Bosch Foundation," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 27, March.
- Robert Fenge & Jakob von Weizsäcker, 2008. "Public pensions and intra-EU mobility- an unfinished agenda," Working Papers 46, Bruegel.
- Markus Knell, 2005. "Demographic Fluctuations, Sustainability Factors and Intergenerational Fairness – An Assessment of Austria's New Pension System," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 1, pages 23-42.
- Martin Werding, 2005. "Survivor Benefits and the Gender Tax-Gap in Public Pension Schemes Work Incentives and Options for Reform," ifo Working Paper Series 7, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Mathias Kifmann, 2001. "Langfristige Folgen einer Einbeziehung der Selbständigen in die gesetzliche Rentenversicherung," Discussion Papers of DIW Berlin 251, DIW Berlin, German Institute for Economic Research.
- 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.
- Hans-Werner Sinn & Silke Übelmesser, 2000. "Wann kippt Deutschland um?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 53(28-29), pages 20-25, November.
- Jess Heinrich, 2004. "Selbständige in die gesetzliche Rentenversicherung? / Should Self-employed Persons Subject to the Statutory Pay-as-you-go Pension System?: Wohlfahrtseffekte einer Ausweitung der Versicherungspflicht /," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 224(3), pages 292-316, June.
- Robert Fenge & Silke Uebelmesser & Martin Werding, 2002. "Second-best Properties of Implicit Social Security Taxes: Theory and Empirical Evidence," CESifo Working Paper Series 743, CESifo.
- Martin Werding, 2007. "Actuarially accurate benefit reductions for early retirement," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(16), pages 19-32, August.
- Hans-Werner Sinn & Silke Uebelmesser, 2001.
"When Will the Germans Get Trapped in their Pension System?,"
NBER Working Papers
8503, National Bureau of Economic Research, Inc.
- Silke Uebelmesser & Hans-Werner Sinn, 2001. "When will the Germans Get Trapped in their Pension System?," CESifo Working Paper Series 561, CESifo.
- Jakob von Weizsäcker & Martin Werding, 2002. "Demography feast: Pensions and life expectancy," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 55(11), pages 42-45, June.
- Mathias Kifman & Dirk Schindler, 2001. "Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(3), pages 261-283, May.
- Friedrich Breyer & Mathias Kifmann, 2004.
"The German Retirement Benefit Formula: Drawbacks and Alternatives,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 60(1), pages 63-82, April.
- 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.
- Cristophe Borgmann & Pascal Krimmer & Bernd Raffelhüshen, 2001. "Rentenreformen 1998–2001: Eine (vorläufige) Bestandsaufnahme," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 2(3), pages 319-334, August.
- Sinn, Hans-Werner, 2000.
"Why a Funded Pension System is Useful and Why It is Not Useful,"
Munich Reprints in Economics
19859, University of Munich, Department of Economics.
- Hans-Werner Sinn, 2000. "Why a Funded Pension System is Useful and Why It is Not Useful," NBER Working Papers 7592, National Bureau of Economic Research, Inc.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Christoph Borgmann & Matthias Heidler, 2003. "Demographics and Volatile Social Security Wealth: Political Risks of Benefit Rule Changes in Germany," CESifo Working Paper Series 1021, CESifo.
- Breyer Friedrich, 2000.
"Kapitaldeckungs- versus Umlageverfahren,"
Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 1(4), pages 383-405, November.
- Friedrich Breyer, 2000. "Kapitaldeckungs‐ versus Umlageverfahren," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 1(4), pages 383-405, November.
- Hirte, Georg, 2001. "Pension Policies for an Aging Society," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 14, number urn:isbn:9783161475399, September.
- Kai A. Konrad & Gert Wagner, 2000. "Reform of the Public Pension System in Germany," Discussion Papers of DIW Berlin 200, DIW Berlin, German Institute for Economic Research.
- Klaus Beckmann, 2000. "A Note on the Tax Rate implicit in Contributions to Pay-as-you-go Public Pension Systems," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(1), pages 63-76, September.
- Axel Börsch-Supan & Simone Kohnz & Reinhold Schnabel, 2007. "The Budget Impact of Reduced Early Retirement Incentives on the German Public Pension System," NBER Chapters, in: Social Security Programs and Retirement around the World: Fiscal Implications of Reform, pages 201-252, National Bureau of Economic Research, Inc.
- Kifmann, Mathias & Schindler, Dirk, 2000. "Demographic changes and the implicit tax rate in a pay-as-you-go pension system," Discussion Papers, Series I 308, University of Konstanz, Department of Economics.
- Hans-Werner Sinn, 1999.
"The Crisis of Germany's Pension Insurance System and How It Can Be Resolved,"
NBER Working Papers
7304, National Bureau of Economic Research, Inc.
- Hans-Werner Sinn, 1999. "The Crisis of Germany's Pension Insurance system and How it Can be Resolved," CESifo Working Paper Series 191, CESifo.
- Sinn, Hans-Werner, 1999. "The Crisis of Germany's Pension Insurance System and How It Can Be Resolved," CEPR Discussion Papers 2175, C.E.P.R. Discussion Papers.
- Robert Fenge & Martin Werding, 2004.
"Ageing and the tax implied in public pension schemes: simulations for selected OECD countries,"
Fiscal Studies, Institute for Fiscal Studies, vol. 25(2), pages 159-200, June.
- 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.
- Hans Fehr, 2000.
"Pension Reform during the Demographic Transition,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 102(3), pages 419-443, September.
- Fehr, Hans, 1999. "Pension reform during the demographic transition," W.E.P. - Würzburg Economic Papers 8, University of Würzburg, Department of Economics.
- Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165, September.
- 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.
- Hans-Werner Sinn, 2000. "Why a Funded Pension System is Needed and Why It is Not Needed," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 389-410, August.
- Sinn, Hans-Werner, 2005. "Europe's Demographic Deficit," Munich Reprints in Economics 934, University of Munich, Department of Economics.
- Mathias Kifman & Dirk Schindler, 2001. "Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(3), pages 261-283, May.
- Xinshen DIAO & Terry L. ROE & A. Erinç YELDAN, 1999.
"How Fiscal Mismanagement May Impede Trade Reform: Lessons From An Intertemporal, Multi-Sector General Equilibrium Model For Turkey,"
The Developing Economies, Institute of Developing Economies, vol. 37(1), pages 59-88, March.
- Diao, Xinshen & Roe, Terry L. & Yeldan, A. Erinc, 1998. "How Fiscal (Mis)-Management May Impede Trade Reform: Lessons From an Intertemporal, Multi-Sector General Equilibrium Model for Turkey," Bulletins 7459, University of Minnesota, Economic Development Center.
- Willem Buiter, 1987.
"Fiscal Policy in Open, Interdependent Economies,"
Palgrave Macmillan Books, in: Assaf Razin & Efraim Sadka (ed.), Economic Policy in Theory and Practice, chapter 3, pages 101-144,
Palgrave Macmillan.
- Willem H. Buiter, 1984. "Fiscal policy in open, interdependent economies," NBER Working Papers 1429, National Bureau of Economic Research, Inc.
- Buiter, Willem H., 1984. "Fiscal Policy in Open, Interdependent Economies," CEPR Discussion Papers 28, C.E.P.R. Discussion Papers.
- D’Erasmo, P. & Mendoza, E.G. & Zhang, J., 2016.
"What is a Sustainable Public Debt?,"
Handbook of Macroeconomics, in: J. B. Taylor & Harald Uhlig (ed.), Handbook of Macroeconomics, edition 1, volume 2, chapter 0, pages 2493-2597,
Elsevier.
- Pablo D'Erasmo & Enrique Mendoza & Jing Zhang, 2015. "What is a Sustainable Public Debt?," PIER Working Paper Archive 15-033, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, revised 16 Apr 2015.
- Pablo D'Erasmo & Enrique G. Mendoza & Jing Zhang, 2015. "What is a Sustainable Public Debt?," NBER Working Papers 21574, National Bureau of Economic Research, Inc.
- Lagadec, Gael & Descombels, Alain, 2009. "L'ombre de la crise [The shadow of the global crisis]," MPRA Paper 17871, University Library of Munich, Germany.
- Aygun Garayeva & Gulzar Tahirova, 2017.
"Government Spending Effectiveness and the Quality of Fiscal Institutions,"
Business & Management Compass, University of Economics Varna, issue 2, pages 128-143.
- Aygun Garayeva & Gulzar Tahirova, 2016. "Government Spending Effectiveness and The Quality of Fiscal Institutions," Working Papers 1605, Central Bank of Azerbaijan Republic.
- Garayeva, Aygun & Tahirova, Gulzar, 2016. "Government spending effectiveness and the quality of fiscal institutions," MPRA Paper 72177, University Library of Munich, Germany.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:perwir:v:1:y:2000:i:4:p:453-468. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/vfsocea.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.