EconPapers    
Economics at your fingertips  
 

Implizite Einkommensteuer als Messlatte für die aktuellen Rentenreformvorschläge

Marcel Thum () and Jakob Von Weisäcker
Authors registered in the RePEc Author Service: Jakob von Weizsäcker ()

Perspektiven der Wirtschaftspolitik, 2000, vol. 1, issue 4, 453-468

Abstract: The rate of return in a PAYG pension system is typically lower than in a funded system. This lower rate of return generates a loss for the contributors which basically acts like an implicit income tax. In this paper, we argue that the implicit income tax is an excellent measure with which to evaluate the upcoming pension crisis in Germany and that it is also much better suited than other measures (such as the contribution rate, the pension level or the rate of return) to understand the impact of various reform scenarios. We also calculate the development of the implicit tax for prominent reform proposals in Germany.

Date: 2000
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (23) Track citations by RSS feed

Downloads: (external link)
https://doi.org/10.1111/1468-2516.00027

Related works:
Journal Article: Implizite Einkommensteuer als Messlatte für die aktuellen Rentenreformvorschläge (2000) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:perwir:v:1:y:2000:i:4:p:453-468

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=1465-6493

Access Statistics for this article

Perspektiven der Wirtschaftspolitik is currently edited by Lars P. Feld, J¸rgen von Hagen, Bernd Rudolph and Achim Wambach

More articles in Perspektiven der Wirtschaftspolitik from Verein für Socialpolitik Contact information at EDIRC.
Bibliographic data for series maintained by Wiley Content Delivery ().

 
Page updated 2022-08-13
Handle: RePEc:bla:perwir:v:1:y:2000:i:4:p:453-468