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ドイツの企業年金・個人年金 : 2001年の年金改革で導入されたリースター年金の状況

  • 藤本, 健太郎
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    EU最大の経済力を有するドイツにおいても、わが国と同様に少子高齢化が進んでおり、賦課方式による公的年金の財政は極めて厳しい状況にある。そうした状況のもとで2001年に行われた年金制度改革において、賦課方式の公的年金の給付水準が引き下げられるとともに、積立方式の企業・個人年金(リースター年金)が創設された。本稿では、リースター年金について、その役割や具体的内容を解説する。

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    File URL: http://hermes-ir.lib.hit-u.ac.jp/rs/bitstream/10086/14175/1/pie_dp280.pdf
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    Paper provided by Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University in its series Discussion Paper with number 280.

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    Length: [15] p.
    Date of creation: Oct 2005
    Date of revision:
    Handle: RePEc:hit:piedp1:280
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