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Die Basisrente: Kohortenabhängige Förderung und optimale Vertragsgestaltung

Author

Listed:
  • Michael Eberhardt

    (Arthur D. Little GmbH)

  • Markus Mederer

    (Finalix Business Consulting)

Abstract

Zusammenfassung Seit 2005 ist das A lterseinkünftegesetz in Kraft, mit dem der Gesetzgeber das Ziel verfolgt, die private kapitalgedeckte Altersvorsorge mit der Basisrente als Ergänzung der umlagefinanzierten staatlichen Altersvorsorge zu stärken. Mit dem neuen Angebot stellt sich aus Perspektive des einzelnen Sparers die Frage, ob die Basisrente generell ein vorteilhafter Bestandteil der privaten Altersvorsorge ist. Die Untersuchung verdeutlicht, dass die Wirkung der Förderung kohortenmäßig starke Unterschiede aufweist und damit der sukzessive Übergang zur nachgelagerten Besteuerung nicht gerecht auf alle Generationen verteilt wird. Durch optimierte Vertragsgestaltung können in Kombination mit einer Anlagealternative beziehungsweise Aufteilung der Sparleistung auf mehrere Verträge vorteilhafte Angebote generiert werden.

Suggested Citation

  • Michael Eberhardt & Markus Mederer, 2009. "Die Basisrente: Kohortenabhängige Förderung und optimale Vertragsgestaltung," Schmalenbach Journal of Business Research, Springer, vol. 61(8), pages 914-941, December.
    • Handle: RePEc:spr:sjobre:v:61:y:2009:i:8:d:10.1007_bf03373673
    DOI: 10.1007/BF03373673
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    More about this item

    Keywords

    G22; G23; K34;
    All these keywords.

    JEL classification:

    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies
    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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