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Kinderfreibeträge in der gesetzlichen Rentenversicherung
[Child Allowance in the Public Pension System — Behavioural Responses and Distributional Effects]

Author

Listed:
  • Maximilian Blömer

    (ZEW Mannheim)

  • Florian Buhlmann

    (ZEW Mannheim)

  • Max Löffler

    (ZEW Mannheim)

  • Andreas Peichl

    (ZEW Mannheim)

  • Holger Stichnoth

    (ZEW Mannheim)

Abstract

Zusammenfassung Die Zukunftsfähigkeit des gesetzlichen Rentensystems wird durch Familien mit Kindern sichergestellt. Anders als im Steuerrecht existieren in der Sozialversicherung jedoch keine Kinderfreibeträge, sodass Erwerbstätige mit und ohne Kinder die gleichen Rentenversicherungsbeiträge zahlen. Dieser Beitrag untersucht die Einführung eines Kinderfreibetrags auch in der Rentenversicherung und beziffert die Auswirkungen auf Staatshaushalt, Einkommensverteilung und Arbeitsmarkt.

Suggested Citation

  • Maximilian Blömer & Florian Buhlmann & Max Löffler & Andreas Peichl & Holger Stichnoth, 2017. "Kinderfreibeträge in der gesetzlichen Rentenversicherung [Child Allowance in the Public Pension System — Behavioural Responses and Distributional Effects]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(4), pages 266-271, April.
    • Handle: RePEc:spr:wirtsc:v:97:y:2017:i:4:d:10.1007_s10273-017-2128-z
    DOI: 10.1007/s10273-017-2128-z
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    Citations

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    Cited by:

    1. Philip Jung & Anke Hassel & Robert Habeck & Matthias Knuth & Alexander Spermann & Hans Peter Grüner & Maximilian Joseph Blömer & Clemens Fuest & Andreas Peichl, 2019. "Proposed labor market reforms: Is Hartz IV still sustainable?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(06), pages 03-25, March.
    2. Maximilian Joseph Blömer & Clemens Fuest & Andreas Peichl, 2019. "Out of the low-income trap(!) – The ifo proposal for reforming the basic income support system," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(04), pages 34-43, February.
    3. Maximilian Joseph Blömer & Andreas Peichl, 2020. "The ifo Tax and Transfer Behavioral Microsimulation Model," ifo Working Paper Series 335, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    More about this item

    JEL classification:

    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • D3 - Microeconomics - - Distribution
    • J2 - Labor and Demographic Economics - - Demand and Supply of Labor

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