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Der Einfluss von steuer- und sozialrechtlichen Regelungen auf individuelle Erträge aus der gesetzlichen und betrieblichen Altersversorgung: Modellrechnungen für typisierte Erwerbsverläufe

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  • Buslei, Hermann
  • Geyer, Johannes
  • Haan, Peter

Abstract

In der gesetzlichen und der betrieblichen Altersversorgung existieren unterschiedlichen Finanzierungssysteme: Die Leistungen der gesetzlichen Rentenversicherung werden im Umlageverfahren primär von den heute in das System einzahlenden Erwerbstätigen finanziert. Dieses Umlageverfahren im größten deutschen Versichertenkollektiv ist vom Verfahren her kostengünstig. Anfällig ist das System für demografische und arbeitsmarktbezogene Krisen. Die finanziellen Ressourcen der betrieblichen Altersversorgung dagegen werden - zunehmend - nach dem Kapitaldeckungsverfahren erst angelegt und zu einem späteren Zeitpunkt ausgezahlt. Wenn im Folgenden von der betrieblichen Altersversorgung (bAV) die Rede ist, dann immer in Bezug auf kapitalgedeckte Systeme. Bei kapitalgedeckten Systemen sind die finanziellen Ressourcen dann gefährdet, wenn - wie in der gegenwärtigen anhaltenden Niedrigzinsphase - der Kapitalmarkt nur niedrige Erträge auf das angelegte Kapital abwirft und die Ausgaben für die garantierten Leistungen bspw. durch die steigende Lebenserwartung schneller steigen als das Kapitalvolumen. Die je spezifischen systemischen Chancen und Risiken beider Systeme sind seit langem Gegenstand kontroverser renten- und finanzpolitischer Diskussionen. [...]

Suggested Citation

  • Buslei, Hermann & Geyer, Johannes & Haan, Peter, 2020. "Der Einfluss von steuer- und sozialrechtlichen Regelungen auf individuelle Erträge aus der gesetzlichen und betrieblichen Altersversorgung: Modellrechnungen für typisierte Erwerbsverläufe," Working Paper Forschungsförderung 197, Hans-Böckler-Stiftung, Düsseldorf.
    • Handle: RePEc:zbw:hbsfof:197
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    References listed on IDEAS

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    1. Glismann, Hans Hinrich & Horn, Ernst-Jürgen, 1998. "Renditen in der deutschen gesetzlichen Alterssicherung," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 78(8), pages 474-482.
    2. Hermann Buslei, 2017. "Erhöhung der Regelaltersgrenze über 67 Jahre hinaus trägt spürbar zur Konsolidierung der Rentenfinanzen und Sicherung der Alterseinkommen bei," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 84(48), pages 1090-1097.
    3. Florian Blank, 2014. "Die betriebliche Altersversorgung durch Entgeltumwandlung: Regulierung, Verbreitung und verteilungspolitische Aspekte," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 83(3), pages 129-142.
    4. Hermann Buslei & Björn Fischer & Johannes Geyer & Anna Hammerschmid, 2019. "Das Rentenniveau spielt eine wesentliche Rolle für das Armutsrisiko im Alter," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 86(21/22), pages 375-383.
    5. Schnabel, Reinhold, 1998. "Rates of return of the German pay-as-you-go pension system," Papers 98-56, Sonderforschungsbreich 504.
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