This article surveys the literature on selection effects in retirement behavior. More specifically, we consider early retirement schemes with actuarially fair adjustments based on average life expectancy. To this end, we recapitulate the theoretical literature on selection effects and resulting...

In einem kürzlich in der Zeitschrift "Finanzarchiv" erschienenen Beitrag untersuchte B. Raffelhüschen, wie sich eine Volkswirtschaft an das Umlageverfahren anpaßt. Er verwendete dafür das Diamond-Generationen-Modell, welches er für seine Simulation geeignet spezifizierte und Daten der...

Der Finanzwissenschaftliche Ausschuss des Vereins für Socialpolitik hat in seiner Arbeitstagung 2001 die finanzpolitischen Ansatzpunkte zur Behebung von Arbeitsmarktproblemen diskutiert. Der Tagungsband enthält die drei Grundsatzreferate von Axel Börsch-Supan (Universität Mannheim),...

The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...

The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...