IDEAS home Printed from https://ideas.repec.org/a/jns/jbstat/v234y2014i4p490-517.html
   My bibliography  Save this article

Zusatzbeiträge in der Gesetzlichen Krankenversicherung / Income-independent Surcharges in German Statutory Health Insurance: Weiterentwicklungsoptionen und ihre finanziellen sowie allokativen Effekte / Development, Financial Consequences and Allocative Effects

Author

Listed:
  • Kallweit Manuel
  • Kohlmeier Anabell

    (Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, c/o Statistisches Bundesamt, Gustav-Stresemann-Ring 11, 65189 Wiesbaden, Germany)

Abstract

Expenditure of the German statutory health insurance scheme will increase significantly in the future. In order to keep the system financially sound, current law plans to levy income independent surcharges. These will be complemented by a tax-financed social compensation scheme. In this paper, we analyse the effects of such surcharges on revenue on Germany’s statutory health insurance using a general equilibrium model with overlapping generations. Afterwards, we further develop the surcharges up to a flat rate employee contribution and ascertain their financial consequences and their employment and growth effects. The allocative effects of such a further development are positive. They will be more considerable if the introduction begins earlier and ends quickly. A moderate expenditure increase and a smaller shape of the compensation scheme will intensify these effects.

Suggested Citation

  • Kallweit Manuel & Kohlmeier Anabell, 2014. "Zusatzbeiträge in der Gesetzlichen Krankenversicherung / Income-independent Surcharges in German Statutory Health Insurance: Weiterentwicklungsoptionen und ihre finanziellen sowie allokativen Effekte ," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 234(4), pages 490-517, August.
    • Handle: RePEc:jns:jbstat:v:234:y:2014:i:4:p:490-517
    DOI: 10.1515/jbnst-2014-0404
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/jbnst-2014-0404
    Download Restriction: no
    File URL: https://libkey.io/10.1515/jbnst-2014-0404?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. Friedrich Breyer & Andreas Haufler, 2000. "Health Care Reform: Separating Insurance from Income Redistribution," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 445-461, August.
    2. Imrohoroglu, Selahattin & Kitao, Sagiri, 2009. "Labor supply elasticity and social security reform," Journal of Public Economics, Elsevier, vol. 93(7-8), pages 867-878, August.
    3. Kotlikoff, Laurence J. & Smetters, Kent & Walliser, Jan, 2007. "Mitigating America's demographic dilemma by pre-funding social security," Journal of Monetary Economics, Elsevier, vol. 54(2), pages 247-266, March.
    4. Storesletten, Kjetil & Telmer, Christopher I. & Yaron, Amir, 2004. "Consumption and risk sharing over the life cycle," Journal of Monetary Economics, Elsevier, vol. 51(3), pages 609-633, April.
    5. Farhauer, Oliver & Borchardt, Katja & Stargardt, Tom, 2004. "Bürgerversicherung: Die Wirkung von Kopfprämien auf den Arbeitsmarkt," Discussion Papers 2004/8, Technische Universität Berlin, School of Economics and Management.
    6. Breyer Friedrich & Ulrich Volker, 2000. "Gesundheitsausgaben, Alter und medizinischer Fortschritt: Eine Regressionsanalyse / Ageing, Medical Progress and Health Care Expenditures: A Regression Analysis," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 220(1), pages 1-17, February.
    7. Olivier Bargain & Kristian Orsini & Andreas Peichl, 2012. "Comparing Labor Supply Elasticities in Europe and the US: New Results," Working Papers halshs-00805736, HAL.
    8. Georg Erber & Ulrich Fritsche, 2008. "Produktivitätswachstum in Deutschland: kein nachhaltiger Aufschwung in Sicht," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 75(36), pages 512-519.
    9. Fetzer, Stefan, 2005. "Determinanten der zukünftigen Finanzierbarkeit der GKV: Doppelter Alterungsprozess, Medikalisierungs- vs. Kompressionsthese und medizinisch-technischer-Fortschritt," Discussion Papers 130, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
    10. Alexander Ludwig & Thomas Schelkle & Edgar Vogel, 2012. "Demographic Change, Human Capital and Welfare," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 15(1), pages 94-107, January.
    11. Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2011. "Should Pensions be Progressive? Yes, at least in Germany!," CESifo Working Paper Series 3636, CESifo.
    12. Feil, Michael & Klinger, Sabine & Zika, Gerd, 2006. "Sozialabgaben und Beschäftigung : Simulationen mit drei makroökonomischen Modellen," IAB-Discussion Paper 200622, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    13. Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2009. "Taxing Capital? Not a Bad Idea after All!," American Economic Review, American Economic Association, vol. 99(1), pages 25-48, March.
    14. Pimpertz, Jochen, 2010. "Ausgabentreiber in der Gesetzlichen Krankenversicherung," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 37(2), pages 75-90.
    15. Sauerland, Dirk, 2005. "Künftige Ausgabenentwicklung in der GKV und Ihre Finanzierung," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 85(10), pages 672-680.
    16. Hans Fehr & Heinrich Jess, 2006. "Health premiums or health contributions? An evaluation of health care reform options in Germany," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 126(1), pages 20-57.
    17. Alexander Ludwig & Thomas Schelkle & Edgar Vogel, 2012. "Demographic Change, Human Capital and Welfare," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 15(1), pages 94-107, January.
    18. Jess Heinrich, 2006. "Steuerfinanzierung von Sozialleistungen? / Tax Funding of Social Security Benefits?: Verteilungs- und Effizienzeffekte einer Umfinanzierung von Sozialleistungen in der gesetzlichen Renten- und Kranken," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 226(4), pages 436-462, August.
    19. Werding, Martin, 2011. "Demographie und öffentliche Haushalte: Simulationen zur langfristigen Tragfähigkeit der gesamtstaatlichen Finanzpolitik in Deutschland," Working Papers 03/2011, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    20. Friedrich Breyer & Joan Costa-Font & Stefan Felder, 2010. "Ageing, health, and health care," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 26(4), pages 674-690, Winter.
    21. Stefan Felder, 2013. "The Impact of Demographic Change on Healthcare Expenditure," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 11(1), pages 03-06, 04.
    22. Richter, Wolfram F., 2010. "Finanzierung des Krankenversicherungsschutzes: Entgleiste Reformdebatte wieder auf Spur," IZA Standpunkte 29, Institute of Labor Economics (IZA).
    23. 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.
    24. Fehr, Hans & Jokisch, Sabine & Kallweit, Manuel & Kindermann, Fabian & Kotlikoff, Laurence J., 2013. "Generational Policy and Aging in Closed and Open Dynamic General Equilibrium Models," Handbook of Computable General Equilibrium Modeling, in: Peter B. Dixon & Dale Jorgenson (ed.), Handbook of Computable General Equilibrium Modeling, edition 1, volume 1, chapter 0, pages 1719-1800, Elsevier.
    25. 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.
    26. Niehaus, Frank, 2008. "Prognose des Beitragssatzes in der gesetzlichen Krankenversicherung," WIP-Analysen September 2008, WIP – Wissenschaftliches Institut der PKV.
    27. Andreas Haufler, 2004. "Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens?," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 124(4), pages 539-556.
    28. Stefan Felder, 2013. "The Impact of Demographic Change on Healthcare Expenditure," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 11(01), pages 03-06, April.
    29. repec:ces:ifodic:v:11:y:2013:i:1:p:19078503 is not listed on IDEAS
    30. Olivier Bargain & Kristian Orsini & Andreas Peichl, 2014. "Comparing Labor Supply Elasticities in Europe and the United States: New Results," Journal of Human Resources, University of Wisconsin Press, vol. 49(3), pages 723-838.
    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. Kallweit, Manuel & Kohlmeier, Anabell, 2012. "Zusatzbeiträge in der Gesetzlichen Krankenversicherung: Weiterentwicklungsoptionen und ihre finanziellen sowie allokativen Effekte," Working Papers 06/2012, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    2. Woodland, A., 2016. "Taxation, Pensions, and Demographic Change," 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 713-780, Elsevier.
    3. Fehr, Hans & Kallweit, Manuel & Kindermann, Fabian, 2013. "Should pensions be progressive?," European Economic Review, Elsevier, vol. 63(C), pages 94-116.
    4. Fehr, Hans & Kallweit, Manuel & Kindermann, Fabian, 2017. "Families and social security," European Economic Review, Elsevier, vol. 91(C), pages 30-56.
    5. Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013. "Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects," CESifo Working Paper Series 4386, CESifo.
    6. Westerhout, Ed, 2020. "The Adverse and Beneficial effects of Front-Loaded Pension Contributions," Discussion Paper 2020-016, Tilburg University, Center for Economic Research.
    7. Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung (ed.), 2011. "Herausforderungen des demografischen Wandels. Expertise im Auftrag der Bundesregierung," Occasional Reports / Expertisen, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, number 75371, April.
    8. Westerhout, Ed, 2020. "The Adverse and Beneficial effects of Front-Loaded Pension Contributions," Other publications TiSEM 25806b9b-8208-4ae6-b309-4, Tilburg University, School of Economics and Management.
    9. Kuhn, Michael & Frankovic, Ivan & Wrzaczek, Stefan, 2017. "Medical Progress, Demand for Health Care, and Economic Performance," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168249, Verein für Socialpolitik / German Economic Association.
    10. Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2011. "Should Pensions be Progressive? Yes, at least in Germany!," CESifo Working Paper Series 3636, CESifo.
    11. Michal Horvath & Matus Senaj & Zuzana Siebertova & Norbert Svarda, 2015. "The End of the Flat Tax Experiment in Slovakia," Discussion Papers 15/12, Department of Economics, University of York.
    12. Nishiyama, Shinichi, 2015. "Fiscal policy effects in a heterogeneous-agent OLG economy with an aging population," Journal of Economic Dynamics and Control, Elsevier, vol. 61(C), pages 114-132.
    13. Vogel, Edgar & Ludwig, Alexander & Börsch-Supan, Axel, 2017. "Aging and pension reform: extending the retirement age and human capital formation," Journal of Pension Economics and Finance, Cambridge University Press, vol. 16(1), pages 81-107, January.
    14. Mathias Dolls & Karina Doorley & Alari Paulus & Hilmar Schneider & Sebastian Siegloch & Eric Sommer, 2017. "Fiscal sustainability and demographic change: a micro-approach for 27 EU countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(4), pages 575-615, August.
    15. Wei-Bin Zhang, 2016. "Population Growth And Preference Change In A Generalized Solow Growth Model With Gender Time Distributions," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 7-30, September.
    16. Devriendt, Willem & Heylen, Freddy & Jacobs, Arthur, 2023. "Coping with demographic change: macroeconomic performance and welfare inequality effects of public pension reform," Journal of Pension Economics and Finance, Cambridge University Press, vol. 22(3), pages 425-449, July.
    17. Krueger, Dirk & Ludwig, Alexander, 2016. "On the optimal provision of social insurance: Progressive taxation versus education subsidies in general equilibrium," Journal of Monetary Economics, Elsevier, vol. 77(C), pages 72-98.
    18. Jung, Juergen & Tran, Chung, 2022. "Social health insurance: A quantitative exploration," Journal of Economic Dynamics and Control, Elsevier, vol. 139(C).
    19. Volker Grossmann & Holger Strulik, 2019. "Optimal Social Insurance and Health Inequality," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 913-948, November.
    20. Heylen, Freddy & Van de Kerckhove, Renaat, 2019. "Getting low educated and older people into work: The role of fiscal policy," Journal of Policy Modeling, Elsevier, vol. 41(4), pages 586-606.

    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:jns:jbstat:v:234:y:2014:i:4:p:490-517. 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: Peter Golla (email available below). General contact details of provider: https://www.degruyter.com .

    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.