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Alterssicherungssysteme im internationalen Vergleich : Finanzierung, Leistungen, Besteuerung

Listed author(s):
  • Robert Fenge
  • Andrea Gebauer
  • Christian Holzner


  • Volker Meier


  • Martin Werding

Gegenstand der vorliegenden Studie ist ein umfassender, internationaler Institutionenvergleich zur Alterssicherung in den Staaten der EU-15, in der Schweiz und in den USA. Erfaßt werden dabei alle drei Säulen typischer Alterssicherungssysteme, d. h. staatliche Alterssicherung, betriebliche Altersversorgung und ergänzende, private Altersvorsorge. Neben der Ausgestaltung der betrachteten Alterssicherungssysteme hinsichtlich ihrer Finanzierung und ihrer Leistungen werden zum anderen auch die Prinzipien und Verfahren der Besteuerung der Systeme in den einzelnen Ländern verglichen.

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This book is provided by ifo Institute - Leibniz Institute for Economic Research at the University of Munich in its series ifo Beiträge zur Wirtschaftsforschung with number 10 and published in 2003.
Handle: RePEc:ces:ifobei:10
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