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Versicherungsmathematisch korrekte Rentenabschläge für die gesetzliche Rentenversicherung

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  • Martin Werding

Abstract

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.

Suggested Citation

  • Martin Werding, 2007. "Versicherungsmathematisch korrekte Rentenabschläge für die gesetzliche Rentenversicherung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(16), pages 19-32, August.
    • Handle: RePEc:ces:ifosdt:v:60:y:2007:i:16:p:19-32
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    References listed on IDEAS

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    15. 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.
    16. Martin Werding & Anita Dehne, 2005. "Modellrechnungen zur langfristigen Tragfähigkeit der öffentlichen Finanzen," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 17.
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    Citations

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    Cited by:

    1. Martin Hering, 2008. "Grand Coalitions for Unpopular Reforms: Building a Cross-Party Consensus to Raise the Retirement Age," Social and Economic Dimensions of an Aging Population Research Papers 233, McMaster University.
    2. Kluth, Sebastian, 2014. "Should I Stay or Should I Go? The Role of Actuarial Reduction Rates in Individual Retirement Planning in Germany," MEA discussion paper series 201409, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    3. Gasche, Martin, 2012. "Alte und neue Wege zur Berechnung der Rentenabschläge," MEA discussion paper series 201201, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    4. Kallweit Manuel, 2009. "Rentenreform und Rentenzugangsentscheidung – Eine numerische Gleichgewichtsanalyse / Pension Reform and Endogenous Retirement – a Computable General Equilibrium Analysis," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 229(4), pages 426-449, August.
    5. Robert Fenge & Jochen Pimpertz & Tim Köhler-Rama & Reiner Holznagel & Felix Welti & Martin Werding & Uwe Fachinger & Karl-Heinz Paqué, 2019. "Rentenpaket der Großen Koalition: Sicher und gerecht oder unsolide und nicht finanzierbar?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(02), pages 05-31, January.
    6. Kluth, Sebastian, 2014. "Should I Stay or Should I Go? The Role of Actuarial Reduction Rates in Individual Retirement Planning in Germany," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100413, Verein für Socialpolitik / German Economic Association.
    7. Freudenberg, Christoph & Laub, Natalie & Sutor, Tim, 2018. "Pension decrement rates across Europe – Are they too low?," The Journal of the Economics of Ageing, Elsevier, vol. 12(C), pages 35-45.
    8. Börsch-Supan, Axel & Härtl, Klaus & Leite, Duarte N., 2018. "Earnings test, non-actuarial adjustments and flexible retirement," Economics Letters, Elsevier, vol. 173(C), pages 78-83.
    9. Johann K. Brunner & Bernd Hoffmann, 2010. "Versicherungsmathematisch korrekte Pensionsabschläge," Economics working papers 2010-13, Department of Economics, Johannes Kepler University Linz, Austria.
    10. Börsch-Supan, Axel & Bucher-Koenen, Tabea & Kluth, Sebastian & Haupt, Marlene & Goll, Nicolas, 2015. "Vor- und Nachteile höherer Flexibilität als Instrument zur Erhöhung der Beschäftigung Älterer," MEA discussion paper series 201506, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    11. Werding, Martin & Läpple, Benjamin, 2022. "Finanzrisiken für den Bund durch die demographische Entwicklung in der Sozialversicherung: Reformszenarien," FiFo Reports - FiFo-Berichte 31, University of Cologne, FiFo Institute for Public Economics.
    12. Kühntopf, Stephan & Tivig, Thusnelda, 2008. "Early retirement in Germany: Loss of income and lifetime?," Thuenen-Series of Applied Economic Theory 85, University of Rostock, Institute of Economics.
    13. Börsch-Supan, A. & Härtl, K. & Leite, D.N., 2016. "Social Security and Public Insurance," Handbook of the Economics of Population Aging, in: Piggott, John & Woodland, Alan (ed.), Handbook of the Economics of Population Aging, edition 1, volume 1, chapter 0, pages 781-863, Elsevier.
    14. Börsch-Supan, Axel & Härtl, Klaus & Leite, Duarte & Ludwig, Alexander, 2018. "Endogenous retirement behavior of heterogeneous households under pension reforms," SAFE Working Paper Series 221, Leibniz Institute for Financial Research SAFE.
    15. Bucher-Koenen, Tabea & Wilke, Christina Benita, 2008. "Zur Anhebung der Altersgrenzen : Eine Simulation der langfristigen Auswirkungen auf die gesetzliche Rentenversicherung bei unterschiedlichem Renteneintrittsverhalten," Papers 08-44, Sonderforschungsbreich 504.

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    More about this item

    Keywords

    Versicherungstechnik; Gesetzliche Rentenversicherung; Flexible Altersgrenze; Lebenseinkommen; Deutschland;
    All these keywords.

    JEL classification:

    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • J26 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Retirement; Retirement Policies

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