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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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    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.
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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. Johann K. Brunner & Bernd Hoffmann, 2010. "Versicherungsmathematisch korrekte Pensionsabschläge," NRN working papers 2010-17, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. Kluth, Sebastian, 2014. "Should I Stay or Should I Go? The Role of Actuarial Reduction Rates in Individual Retirement Planning in Germany," Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100413, Verein für Socialpolitik / German Economic Association.
    8. Börsch-Supan, A. & Härtl, K. & Leite, D.N., 2016. "Social Security and Public Insurance," Handbook of the Economics of Population Aging, Elsevier.
    9. 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.

    More about this item

    Keywords

    Versicherungstechnik; Gesetzliche Rentenversicherung; Flexible Altersgrenze; Lebenseinkommen; Deutschland;

    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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