IDEAS home Printed from https://ideas.repec.org/b/wfo/wstudy/60793.html
   My bibliography  Save this book

Kosten der betrieblichen und privaten Altersvorsorge für die öffentliche Hand

Author

Listed:
  • Thomas Url

    (WIFO)

  • Atanas Pekanov

    (WIFO)

Abstract

Unternehmen und private Haushalte zahlten 2015 in Österreich insgesamt 8,6 Mrd. € an Beiträgen für die betriebliche und private Altersvorsorge. Die Förderung der betrieblichen und privaten Altersvorsorge ist für jeden Durchführungsweg unterschiedlich ausgestaltet. Für direkte Förderungen wurden 42 Mio. € aufgewandt. Die indirekten Kosten zur Förderung der betrieblichen und privaten Altersvorsorge machten im Vergleich mit einem Referenzsystem mit vorgelagerter Besteuerung (z. B. Sparbuch) insgesamt 1,6 Mrd. € aus. Im Vergleich mit einer nachgelagerten Besteuerung (z. B. Nachkauf von Schulzeiten) entstanden für den öffentlichen Haushalt insgesamt indirekte Erträge von 520 Mio. €, weil die Prämienzahlungen der privaten Lebensversicherung aus dem voll versteuerten persönlichen Einkommen stammen und die damit verbundenen Abgaben- und Steuereinnahmen bei vorgelagerter Besteuerung entfallen würden. Über die gesamte Laufzeit betrachtet verursachen Kapitalabfindungen in der betrieblichen Lebensversicherung entsprechend § 3 Abs. 15 EStG und die in Renten umgewandelten Auszahlungen der Betrieblichen Vorsorgekassen die höchsten indirekten Kosten. Niedrige indirekte Kosten entstehen für Arbeitnehmerbeiträge in Pensionskassen (ohne Steuerbegünstigung) und für Renten aus individuellen Lebensversicherungen.

Suggested Citation

  • Thomas Url & Atanas Pekanov, 2017. "Kosten der betrieblichen und privaten Altersvorsorge für die öffentliche Hand," WIFO Studies, WIFO, number 60793, January.
    • Handle: RePEc:wfo:wstudy:60793
    Note: With English abstract.
    as

    Download full text from publisher

    File URL: https://www.wifo.ac.at/wwa/pubid/60793
    File Function: abstract
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Jan Boone, 2008. "A New Way to Measure Competition," Economic Journal, Royal Economic Society, vol. 118(531), pages 1245-1261, August.
    2. Jan Boone, 2008. "A New Way to Measure Competition," Economic Journal, Royal Economic Society, vol. 118(531), pages 1245-1261, August.
    3. Thomas Url, 2017. "Die Lebensversicherung aus einer individuellen und gesamtwirtschaftlichen Perspektive," WIFO Studies, WIFO, number 60505.
    4. Jacob A. Bikker, 2017. "Is THERE AN OPTIMAL PENSION FUND SIZE? A SCALE-ECONOMY ANALYSIS OF ADMINISTRATIVE COSTS," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 84(2), pages 739-769, June.
    5. Thomas Url, 2016. "Privatversicherungswirtschaft 2015 mit geringer Dynamik," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(9), pages 643-653, September.
    6. Thomas Url, 2009. "Die Verbreitung der betrieblichen Altersvorsorge in Österreich 2007," WIFO Studies, WIFO, number 36861.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Thomas Url, 2022. "Die gesamtwirtschaftliche Bedeutung der österreichischen Versicherungswirtschaft," WIFO Studies, WIFO, number 69819.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Iñaki Aldasoro & Leonardo Gambacorta & Paolo Giudici & Thomas Leach, 2023. "Operational and Cyber Risks in the Financial Sector," International Journal of Central Banking, International Journal of Central Banking, vol. 19(5), pages 340-402, December.
    2. Manthos D. Delis & Sotirios Kokas & Steven Ongena, 2016. "Foreign Ownership and Market Power in Banking: Evidence from a World Sample," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 48(2-3), pages 449-483, March.
    3. Claudio Giachetti & Giovanni Battista Dagnino, 2014. "Detecting the relationship between competitive intensity and firm product line length: Evidence from the worldwide mobile phone industry," Strategic Management Journal, Wiley Blackwell, vol. 35(9), pages 1398-1409, September.
    4. Hallward-Driemeier,Mary C. & Kochanova,Anna & Rijkers,Bob, 2020. "Does Democratization Promote Competition? : Indonesian Manufacturing Pre and Post Suharto," Policy Research Working Paper Series 9112, The World Bank.
    5. Xiangyi Zhou & Zheng Pei & Botao Qin, 2021. "Assessing Market Competition in the Chinese Banking Industry Based on a Conjectural Variation Model," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 29(2), pages 73-98, March.
    6. Mayank JAIN, 2023. "Disentangling the Concentration-Performance Nexus: An Empirical Study of Indian-Listed Firms Across Diverse Industries," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(4), pages 59-72, April.
    7. Thanh Pham Thien Nguyen & Son Hong Nghiem & Eduardo Roca & Parmendra Sharma, 2016. "Efficiency, innovation and competition: evidence from Vietnam, China and India," Empirical Economics, Springer, vol. 51(3), pages 1235-1259, November.
    8. Iryna Okolelova & Jacob A. Bikker, 2022. "The single supervisory mechanism: Competitive implications for the banking sectors in the euro area," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(2), pages 1818-1835, April.
    9. Ornelas, José Renato Haas & da Silva, Marcos Soares & Van Doornik, Bernardus Ferdinandus Nazar, 2022. "Informational switching costs, bank competition, and the cost of finance," Journal of Banking & Finance, Elsevier, vol. 138(C).
    10. Ryo Sakamoto & Kyle Stiegert, 2018. "Comparing competitive toughness to benchmark outcomes in retail oligopoly pricing," Agribusiness, John Wiley & Sons, Ltd., vol. 34(1), pages 44-60, December.
    11. J.A. Bikker & J.G.J. Bekooij, 2021. "Market forces in healthcare insurance: The impact of healthcare reform on regulated competition revisited," Working Papers 2104, Utrecht School of Economics.
    12. Chao Deng & Xizhi Su & Chao Zhou, 2024. "Peer effect and dynamic ALM games among insurers," Mathematics and Financial Economics, Springer, volume 18, number 11, February.
    13. Usman Bashir & Shoaib Khan & Abdulhafiz Jones & Muntazir Hussain, 2021. "Do banking system transparency and market structure affect financial stability of Chinese banks?," Economic Change and Restructuring, Springer, vol. 54(1), pages 1-41, February.
    14. Sara G.Castellanos & Jesus G. Garza-Garcia, 2013. "Competition and Efficiency in the Mexican Banking Sector," Working Papers 1329, BBVA Bank, Economic Research Department.
    15. Benavente, José Miguel & Zuñiga, Pluvia, 2022. "How Does Market Competition Affect Firm Innovation Incentives in Emerging Countries? Evidence from Chile and Colombia," IDB Publications (Working Papers) 12198, Inter-American Development Bank.
    16. Amoroso, S., 2013. "Heterogeneity of innovative, collaborative, and productive firm-level processes," Other publications TiSEM f5784a49-7053-401d-855d-1, Tilburg University, School of Economics and Management.
    17. Maman Setiawan, 2023. "Measuring the Competition Index in the Indonesian Manufacturing Industry: The Structure–Conduct–Performance Paradigm," Sustainability, MDPI, vol. 15(15), pages 1-13, July.
    18. Marta Degl'Innocenti & Franco Fiordelisi & Claudia Girardone & Nemanja Radić, 2019. "Competition and risk‐taking in investment banking," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 28(2), pages 241-260, May.
    19. Kuessi, Richard & Nantob, N'Yilimon & Aguey, Segnon & Couchoro, Mawuli Kodjovi, 2023. "Competition and banking efficiency in the WAEMU: The role of multinationals and institutions," International Economics, Elsevier, vol. 175(C), pages 45-62.
    20. Dimitrios P. Louzis & Angelos T. Vouldis, 2015. "Profitability in the Greek Banking System: a Dual Investigation of Net Interest and Non-Interest Income," Working Papers 191, Bank of Greece.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wfo:wstudy:60793. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Florian Mayr (email available below). General contact details of provider: https://edirc.repec.org/data/wifooat.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.