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International comparison of old-age provision: revenues, benefits, taxation

Author

Listed:
  • Robert Fenge
  • Andrea Gebauer
  • Christian Holzner
  • Volker Meier
  • Martin Werding

Abstract

This study provides a comprehensive, international institutional comparison of old-age provision in the countries of the EU-15, Switzerland and the USA. It includes all three pillars of the old-age provision system: statutory pension insurance, company pension insurance and supplemental private pension insurance. A comparison is made not only of the old-age provisions systems in terms of their financing and benefits but also of the principles and procedures of taxation in the systems of the individual countries. The common features of the old-age provision systems in European countries is also presented as well as general considerations regarding the economic aspects of taxation of old-age provision systems and problems of the co-ordination of these systems and their taxation within the EU single market. The study is based on extensive research of international organisations as well as national providers and institutions of old-age provision.

Suggested Citation

  • Robert Fenge & Andrea Gebauer & Christian Holzner & Volker Meier & Martin Werding, 2003. "International comparison of old-age provision: revenues, benefits, taxation," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 10.
    • Handle: RePEc:ces:ifobei:10
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    Citations

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    Cited by:

    1. Martin Werding, 2005. "Survivor Benefits and the Gender Tax Gap in Public Pension Schemes: Observations from Germany," CESifo Working Paper Series 1596, CESifo.
    2. Martin Werding, 2004. "Assessing Old-age Pension Benefits: The Rules Applied In Different Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(02), pages 55-63, July.
    3. Martin Werding & Herbert Hofmann & Hans-Joachim Reinhard, 2007. "Das Rentenmodell der katholischen Verbände : Studie im Auftrag des Ministeriums für Arbeit, Gesundheit und Soziales des Landes Nordrhein-Westfalen, der Katholischen Arbeitnehmer-Bewegung Deutschlands ," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 34.
    4. Stefan Traub & Tim Krieger, 2008. "Back to Bismarck? Shifting Preferences for Intragenerational Redistribution in OECD Pension Systems," LIS Working papers 485, LIS Cross-National Data Center in Luxembourg.
    5. Tim Krieger & Thomas Lange, 2012. "Education, Life Expectancy and Pension Reform," Hacienda Pública Española / Review of Public Economics, IEF, vol. 202(3), pages 31-55, September.
    6. Michael Gorski & Tim Krieger & Thomas Lange, 2007. "Pensions, Education and Life Expectancy," Working Papers CIE 4, Paderborn University, CIE Center for International Economics.
    7. Martin Werding, 2005. "Survivor Benefits and the Gender Tax-Gap in Public Pension Schemes Work Incentives and Options for Reform," ifo Working Paper Series 7, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    8. Tim Krieger & Christine Meemann & Stefan Traub, 2022. "Inequality, Life Expectancy, and the Intragenerational Redistribution Puzzle - Some Experimental Evidence," CESifo Working Paper Series 9677, CESifo.
    9. repec:ces:ifodic:v:2:y:2004:i:2:p:14567813 is not listed on IDEAS
    10. Lothar Funk, 2004. "Employment Opportunities for Older Workers: A Comparison of Selected OECD Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(02), pages 22-33, July.
    11. Martin Werding, 2003. "After Another Decade of Reform: Do Pension Systems in Europe Converge?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(01), pages 11-16, October.
    12. Werding Martin, 2008. "Survivor Benefits and the Gender-Related Tax Differential in Public Pension Schemes: Observations from Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 228(1), pages 110-134, February.
    13. Thiess Büttner & Peter Egger & Herbert Hofmann & Christian Holzner & Mario Larch & Volker Meier & Chang Woon Nam & Rigmar Osterkamp & Rüdiger Parsche & Martin Werding, 2006. "Tu felix Austria: Wachstums- und Beschäftigungspolitik in Österreich und Deutschland im Vergleich," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 31.
    14. Baumann, Alexendra & Wohlrabe, Klaus, 2019. "Publikationen von Wirtschaftsforschungsinstituten im deutschsprachigen Raum - Eine bibliometrische Analyse [Publications of Economic Research Insitutes in the German Speaking Area - A bibliometric ," MPRA Paper 92240, University Library of Munich, Germany.
    15. Martin Werding, 2003. "After Another Decade of Reform: Do Pension Systems in Europe Converge?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(1), pages 11-16, October.
    16. repec:ces:ifodic:v:1:y:2003:i:3:p:14567924 is not listed on IDEAS
    17. Uebelmesser Silke, 2004. "Political Feasibility of Pension Reforms," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 4(1), pages 1-24, September.
    18. Martin Werding, 2004. "Assessing Old-age Pension Benefits: The Rules Applied In Different Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(2), pages 55-63, 07.
    19. Robert Fenge & Jakob von Weizsäcker, 2008. "Public pensions and intra-EU mobility- an unfinished agenda," Working Papers 46, Bruegel.
    20. repec:ces:ifodic:v:2:y:2004:i:2:p:14567807 is not listed on IDEAS
    21. repec:ces:ifodic:v:1:y:2003:i:1:p:14567823 is not listed on IDEAS
    22. Robert Fenge & Martin Werding, 2003. "Taxing Pensions: Cross-country Differences and International Co-ordination," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(03), pages 30-35, February.
    23. Lothar Funk, 2004. "Employment Opportunities for Older Workers: A Comparison of Selected OECD Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(2), pages 22-33, 07.

    More about this item

    JEL classification:

    • F20 - International Economics - - International Factor Movements and International Business - - - General
    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • O57 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Comparative Studies of Countries

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