IDEAS home Printed from https://ideas.repec.org/a/diw/diwvjh/83-4-3.html
   My bibliography  Save this article

Notwendigkeit und Ausgestaltung von Rücklagen in der Sozialen Pflegeversicherung

Author

Listed:
  • Damian Fichte

Abstract

Are social security institutions as pay-as-you-go systems permitted to accrue reserves? If so, how high might the reserves be? And how can the risk of misuse be prevented? This article attempts to answer these questions and to show options, how social security reserve funds should be dealt with. As a result, a rule-based reserve policy with strict statutory rules is recommended. Finally, it is explained why the planned reserve fund in Germany’s long-term care insurance is an inappropriate instrument to reduce social security contributions permanently. Dürfen umlagefinanzierte Sozialversicherungen Rücklagen bilden? Wenn ja, wie hoch dürfen sie sein? Und wie kann der Gefahr der Zweckentfremdung vorgebeugt werden? Dieser Beitrag versucht, diese Fragen zu beantworten und zeigt Möglichkeiten auf, wie mit Sozialversicherungsreserven umgegangen werden sollte. Im Ergebnis wird für eine Regelbindung von Rücklagen unter strikten gesetzlichen Vorgaben plädiert. Schließlich wird erläutert, warum der geplante Pflegevorsorgefonds ein ungeeignetes Instrument zur dauerhaften Beitragssatzglättung ist.

Suggested Citation

  • Damian Fichte, 2014. "Notwendigkeit und Ausgestaltung von Rücklagen in der Sozialen Pflegeversicherung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 83(4), pages 43-55.
    • Handle: RePEc:diw:diwvjh:83-4-3
    DOI: 10.3790/vjh.83.4.43
    as

    Download full text from publisher

    File URL: https://doi.org/10.3790/vjh.83.4.43
    Download Restriction: no
    File URL: https://libkey.io/10.3790/vjh.83.4.43?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Fichte, Damian, 2013. "Zweckentfremdung der Rentenrücklage - und wie sie künftig verhindert werden könnte," DSi kompakt 7, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    2. Fichte, Damian, 2012. "Rücklagen in der gesetzlichen Sozialversicherung: Zweckbindung und sachgerechte Bemessung," KBI-Sonderinformationen (2005-2012) 65, Karl-Bräuer-Institut des Bundes der Steuerzahler e.V. (KBI).
    3. Fichte, Damian, 2011. "Versicherungsfremde Leistungen der Gesetzlichen Rentenversicherung und ihre sachgerechte Finanzierung," KBI-Schriften (2002-2012) 107, Karl-Bräuer-Institut des Bundes der Steuerzahler e.V. (KBI).
    Full references (including those not matched with items on IDEAS)

    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.
    1. Leonard Münstermann, 2013. "Zur Altervorsorgepflicht für Selbstständige," Otto-Wolff-Institut Discussion Paper Series 06/2013, Otto-Wolff-Institut für Wirtschaftsordnung, Köln, Deutschland.
    2. Thomas Neusius, 2021. "Steuerzuschuss für die Pflegeversicherung [Tax Subsidy for Long-term Care Insurance]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(11), pages 894-900, November.

    More about this item

    Keywords

    Long term care insurance; public health; reserve fund; social security;
    All these keywords.

    JEL classification:

    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
    • J10 - Labor and Demographic Economics - - Demographic Economics - - - General

    Statistics

    Access and download statistics

    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:diw:diwvjh:83-4-3. 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: Bibliothek (email available below). General contact details of provider: https://edirc.repec.org/data/diwbede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.