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Notwendigkeit und Ausgestaltung von Rücklagen in der Sozialen Pflegeversicherung

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  • Damian Fichte

Abstract

Are social security institutions as pay-as-you-go systems permitted to accrue reserves? If so, how high might the reserves be? And how can the risk of misuse be prevented? This article attempts to answer these questions and to show options, how social security reserve funds should be dealt with. As a result, a rule-based reserve policy with strict statutory rules is recommended. Finally, it is explained why the planned reserve fund in Germany’s long-term care insurance is an inappropriate instrument to reduce social security contributions permanently. Dürfen umlagefinanzierte Sozialversicherungen Rücklagen bilden? Wenn ja, wie hoch dürfen sie sein? Und wie kann der Gefahr der Zweckentfremdung vorgebeugt werden? Dieser Beitrag versucht, diese Fragen zu beantworten und zeigt Möglichkeiten auf, wie mit Sozialversicherungsreserven umgegangen werden sollte. Im Ergebnis wird für eine Regelbindung von Rücklagen unter strikten gesetzlichen Vorgaben plädiert. Schließlich wird erläutert, warum der geplante Pflegevorsorgefonds ein ungeeignetes Instrument zur dauerhaften Beitragssatzglättung ist.

Suggested Citation

  • Damian Fichte, 2014. "Notwendigkeit und Ausgestaltung von Rücklagen in der Sozialen Pflegeversicherung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 83(4), pages 43-55.
    • Handle: RePEc:diw:diwvjh:83-4-3
    DOI: 10.3790/vjh.83.4.43
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    References listed on IDEAS

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    1. Fichte, Damian, 2013. "Zweckentfremdung der Rentenrücklage - und wie sie künftig verhindert werden könnte," DSi kompakt 7, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    2. Fichte, Damian, 2012. "Rücklagen in der gesetzlichen Sozialversicherung: Zweckbindung und sachgerechte Bemessung," KBI-Sonderinformationen (2005-2012) 65, Karl-Bräuer-Institut des Bundes der Steuerzahler e.V. (KBI).
    3. Fichte, Damian, 2011. "Versicherungsfremde Leistungen der Gesetzlichen Rentenversicherung und ihre sachgerechte Finanzierung," KBI-Schriften (2002-2012) 107, Karl-Bräuer-Institut des Bundes der Steuerzahler e.V. (KBI).
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    More about this item

    Keywords

    Long term care insurance; public health; reserve fund; social security;
    All these keywords.

    JEL classification:

    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
    • J10 - Labor and Demographic Economics - - Demographic Economics - - - General

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