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Versicherungsmathematisch korrekte Rentenabschläge für die gesetzliche Rentenversicherung

  • Martin Werding

Eine einflussreiche Meinung unter deutschen Ökonomen besagt, dass es mehrere Wege gibt, »versicherungsmathematisch korrekte« Rentenabschläge bei vorzeitigem Rentenzugang zu definieren – je nach dabei verfolgten Zielen. Die relativ geringen Abschläge nach dem geltenden Recht der GRV seien demnach angemessen, um die Auswirkungen vorzeitiger Verrentung für das Rentenbudget zu neutralisieren, selbst wenn sie individuelle Frühverrentungsanreize nicht beseitigen. Der Beitrag zeigt, dass es letztlich nur ein Neutralitätskonzept gibt und dass die derzeitigen Abschlagssätze zu gering sind. Entscheidend ist, dass das Rentenbudget im Ganzen nicht neutral wirkt in Bezug auf das Lebenseinkommen aller seiner Mitglieder.

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File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/ZS/ZS-ifo_Schnelldienst/zs-sd-2007/ifosd_2007_16_2.pdf
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Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

Volume (Year): 60 (2007)
Issue (Month): 16 (08)
Pages: 19-32

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Handle: RePEc:ces:ifosdt:v:60:y:2007:i:16:p:19-32
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  1. Martin Werding & Anita Kaltschütz, 2005. "Modellrechnungen zur langfristigen Tragfähigkeit der öffentlichen Finanzen," ifo Beiträge zur Wirtschaftsforschung, Ifo Institute for Economic Research at the University of Munich, number 17.
  2. Robert Fenge & Martin Werding, 2003. "Ageing and Fiscal Imbalances Across Generations: Concepts of Measurement," CESifo Working Paper Series 842, CESifo Group Munich.
  3. Eytan Sheshinski, 2003. "Optimum Delayed Retirement Credit," CESifo Working Paper Series 889, CESifo Group Munich.
  4. Börsch-Supan, Axel & Schnabel, Reinhold, 1997. "Social security and retirement in germany," Sonderforschungsbereich 504 Publications 97-20, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
  5. Diamond, P. A. & Mirrlees, J. A., 1978. "A model of social insurance with variable retirement," Journal of Public Economics, Elsevier, vol. 10(3), pages 295-336, December.
  6. Helmuth Cremer & Jean-Marie Lozachmeur & Pierre Pestieau, 2002. "Social Security, Retirement Age and Optimal Income Taxation," CESifo Working Paper Series 693, CESifo Group Munich.
  7. Mathias Kifmann, 2008. "Age-Dependent Taxation and the Optimal Retirement Benefit Formula," German Economic Review, Verein für Socialpolitik, vol. 9, pages 41-64, 02.
  8. Friedrich Breyer & Stefan Hupfeld, 2007. "On the Fairness of Early Retirement Provisions," CESifo Working Paper Series 2078, CESifo Group Munich.
  9. 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 Group Munich.
  10. 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.
  11. Diamond, Peter A & Mirrlees, James A, 1986. " Payroll-Tax Financed Social Insurance with Variable Retirement," Scandinavian Journal of Economics, Wiley Blackwell, vol. 88(1), pages 25-50.
  12. Breyer, Friedrich & Kifmann, Mathias, 2002. "Incentives to retire later a solution to the social security crisis?," Journal of Pension Economics and Finance, Cambridge University Press, vol. 1(02), pages 111-130, July.
  13. Matthias Wrede, 1999. "Pareto Efficient Pay-as-You-Go Pension Systems with Multi-Period Lives," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 219(3+4), pages 494-503, September.
  14. Jonathan Gruber & David A. Wise, 1999. "Social Security and Retirement around the World," NBER Books, National Bureau of Economic Research, Inc, number grub99-1, October.
  15. Robert Fenge, 2001. "Vorgezogener Ruhestand - Anreizwirkungen aktueller Rentenreformvorschläge," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 54(23), pages 17-22, December.
  16. Robert Fenge & Pierre Pestieau, 2005. "Social Security and Early Retirement," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262062496, June.
  17. 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.
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