Showing 1 - 10 of 151
Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the importance of pension benefits in old-age income. This paper investigates the impact of taxing public and mandatory occupational old-age pensions in the EU, focusing on both...
Persistent link: https://www.econbiz.de/10012593837
The mission of the French High Commission for Pension Reform is to prepare the reform introducing a universal pension points system in France. This paper explains why implementing a universal points system in France would increase transparency, reduce inequality and generate efficiency gains for...
Persistent link: https://www.econbiz.de/10012111056
Um Altersarmut zu begrenzen oder zu vermeiden, schlagen die SPD-Fraktion sowie die Fraktionen Die Linke und Bündnis 90 …/Die Grünen Änderungen im Rentenversicherungsrecht vor. Darüber hinaus kann potenzielle Altersarmut insbesondere durch eine … Vermeidung von Altersarmut aus der Perspektive der Arbeitsmarktpolitik. Das IAB geht nicht auf die rentenversicherungsrechtlichen …
Persistent link: https://www.econbiz.de/10010228708
The recent economic crisis has provided a stress test for the vulnerability of social institutions. This paper assesses the vulnerability of social institutions in light of the current crisis, and surveys past episodes, when social institutions faced similar challenges. Public pay-as-you-go...
Persistent link: https://www.econbiz.de/10010375312
Pension schemes have a significant influence on the saving and consumption decisions of households. Similarly, contributions to pension arrangements are substantial expenditures for national governments and also for corporations, depending on the prevailing pension system. Beyond this, pension...
Persistent link: https://www.econbiz.de/10012243471
Persistent link: https://www.econbiz.de/10010464860
There is an intensive debate about old-age poverty in Germany that has induced political parties to develop proposals for higher pensions of poor pensioners in light of the federal elections of September 2013. In addition, several proposals from economists aim at reforming the pension system in...
Persistent link: https://www.econbiz.de/10009792507
Wissenschaftler*innen aus Hochschulen und Forschungseinrichtungen sowie Gewerkschaften veröffentlichen jährlich einen Bericht zu wichtigen wirtschaftspolitischen Themenbereichen, den sie als Alternative zum Herbstgutachten der sogenannten fünf Wirtschaftsweisen verstehen. Rezension (ekz):...
Persistent link: https://www.econbiz.de/10012417144
This paper introduces the Hypothetical Household Tool (HHoT), a new extension of EUROMOD, the tax-benefit microsimulation model for the European Union. With HHoT, users can easily create their own hypothetical data, which enables them to better understand how policies work for households with...
Persistent link: https://www.econbiz.de/10011994654