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Die fiskalische Bilanz eines Kindes im deutschen Steuer- und Sozialsystem : Studie im Auftrag der Robert Bosch Stiftung

Listed author(s):
  • Martin Werding
  • Herbert Hofmann

    ()

Die vorliegende Studie wurde im Auftrag der Robert Bosch Stiftung im ifo Arbeitsbereich "Sozialpolitik und Arbeitsmärkte" erstellt und im Juni 2005 abgeschlossen, um die Arbeit der von der Bosch Stiftung initiierten Kommission "Familie und demographischer Wandel" zu unterstützen. Gegenstand der Studie sind Berechnungen zu den fiskalischen Effekten, die die Geburt eines Kindes im gegenwärtigen deutschen Steuer- und Sozialsystem auslöst. Zu diesem Zweck werden Modellrechnungen angestellt, die sich auf ein im Jahre 2000 geborenes Kind beziehen, dieses über seinen gesamten Lebenszyklus verfolgen und auch die Effekte seiner zu erwartenden Kindeskinder einbeziehen. Berücksichtigt werden jeweils familienpolitische Leistungen und öffentliche Bildungsausgaben, die ein Kind während seiner Kindheits- und Jugendphase in Anspruch nimmt, Steuern und Sozialbeiträge, die es während seiner späteren Erwerbs- und Nach-Erwerbsphase entrichtet, sowie alle sonstigen beitrags- und steuerfinanzierten öffentlichen Leistungen, die es während seines gesamten Lebens erhält. Ziel der Berechnungen ist es, die Höhe der "fiskalischen Externalität" abzuschätzen, die mit der Erziehung und Betreuung eines Kindes nach heute geltendem Recht verbunden ist, weil diese eine wichtige Ausgangsgröße für mögliche Reformen der Familienpolitik in Deutschland darstellt.

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File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/BR/br-ifo-fober/ifo_Forschungsberichte_27.pdf
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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 Forschungsberichte with number 27 and published in 2005.
Handle: RePEc:ces:ifofob:27
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  2. Marcel Thum & Jakob von Weisäcker, 2000. "Implizite Einkommensteuer als Messlatte für die aktuellen Rentenreformvorschläge," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 1(4), pages 453-468, November.
  3. Robert Fenge & Silke Uebelmesser & Martin Werding, 2002. "Second-best Properties of Implicit Social Security Taxes: Theory and Empirical Evidence," CESifo Working Paper Series 743, CESifo Group Munich.
  4. Hans-Werner Sinn & Martin Werding, 2000. "Rentenniveausenkung und Teilkapitaldeckung - ifo Empfehlungen zur Konsolidierung des Umlageverfahrens," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 53(18), pages 12-25, 06.
  5. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1991. "Generational Accounts: A Meaningful Alternative to Deficit Accounting," NBER Chapters,in: Tax Policy and the Economy, Volume 5, pages 55-110 National Bureau of Economic Research, Inc.
  6. Becker, Gary S & Lewis, H Gregg, 1973. "On the Interaction between the Quantity and Quality of Children," Journal of Political Economy, University of Chicago Press, vol. 81(2), pages 279-288, Part II, .
  7. Cigno, Alessandro & Rosati, Furio Camillo, 1992. "The Effects of Financial Markets and Social Security on Saving and Fertility Behaviour in Italy," Journal of Population Economics, Springer;European Society for Population Economics, vol. 5(4), pages 319-341.
  8. Hank, Karsten & Kreyenfeld, Michaela & Spieß, Christa Katharina, 2004. "Kinderbetreuung und Fertilität in Deutschland," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 228-244.
  9. Rosenzweig, Mark R & Schultz, T Paul, 1985. "The Demand for and Supply of Births: Fertility and Its Life Cycle Consequences," American Economic Review, American Economic Association, vol. 75(5), pages 992-1015, December.
  10. Homburg, Stefan, 1988. "Theorie der Alterssicherung," EconStor Books, ZBW - German National Library of Economics, number 92902, June.
  11. Robert Fenge & Martin Werding, 2003. "Ageing and Fiscal Imbalances Across Generations: Concepts of Measurement," CESifo Working Paper Series 842, CESifo Group Munich.
  12. 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.
  13. Werding, Martin, 1998. "Zur Rekonstruktion des Generationenvertrages," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 3, number urn:isbn:9783161468896.
  14. Cigno, Alessandro, 1993. "Intergenerational transfers without altruism : Family, market and state," European Journal of Political Economy, Elsevier, vol. 9(4), pages 505-518, November.
  15. Willis, Robert J, 1973. "A New Approach to the Economic Theory of Fertility Behavior," Journal of Political Economy, University of Chicago Press, vol. 81(2), pages 14-64, Part II, .
  16. Olivier Jean Blanchard, 1990. "Suggestions for a New Set of Fiscal Indicators," OECD Economics Department Working Papers 79, OECD Publishing.
  17. Gary S. Becker, 1960. "An Economic Analysis of Fertility," NBER Chapters,in: Demographic and Economic Change in Developed Countries, pages 209-240 National Bureau of Economic Research, Inc.
  18. Cigno, Alessandro & Camillio Rosati, Furio, 1997. "Rise and fall of the Japanese saving rate: The role of social security and intra-family transfers," Japan and the World Economy, Elsevier, vol. 9(1), pages 81-92, March.
  19. Robert Fenge & Martin Werding, 2004. "Ageing and the tax implied in public pension schemes: simulations for selected OECD countries," Fiscal Studies, Institute for Fiscal Studies, vol. 25(2), pages 159-200, June.
  20. Benz, Ulrich & Fetzer, Stefan, 2004. "Indicators for Measuring Fiscal Sustainability: A Comparative Application of the OECD-Method and Generational Accounting," Discussion Papers 118, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.
  21. Martin Werding & Anita Kaltschütz, 2005. "Modellrechnungen zur langfristigen Tragfähigkeit der öffentlichen Finanzen," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 17, June.
  22. Cigno, Alessandro, 1986. "Fertility and the Tax-Benefit System: A Reconsideration of the Theory of Family Taxation," Economic Journal, Royal Economic Society, vol. 96(384), pages 1035-1051, December.
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