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Bemessungsgrundlagen- und Tarifeffekte in der deutschen Alterssicherung: Eine modelltheoretische Kennzahlenanalyse des Steuer- und Sozialversicherungsrechts

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  • Brähler, Michael

Abstract

In der vorliegenden Studie wird ein entscheidungsmodelltheoretischer Ansatz verwendet, um unter Vernachlässigung von Unsicherheit und Risiko Kennzahlen zu entwickeln, die verschiedene Formen der Altersvorsorge miteinander vergleichbar machen. Zu diesem Zweck werden die steuer- und sozialversicherungsrechtlichen Grundlagen für ausgewählte Altersvorsorgeformen (gesetzliche Rentenversicherung, Basisrentenversicherung, zulagengeförderte Altersvorsorge, betriebliche Altersversorgung und private Rentenversicherung) im Rechtsrahmen des Jahres 2020 erläutert. Darauf aufbauend wird ein eigenes System von Kennzahlen entwickelt, um die Vor- und Nachteile der jeweiligen Alterssicherungsform zu quantifizieren. Die Ergebnisse werden anhand von stilisierten Modellbiografien präsentiert und diskutiert. Eine abschließende Gesamtwürdigung fasst schließlich wesentliche Erkenntnisse zusammen.

Suggested Citation

  • Brähler, Michael, 2024. "Bemessungsgrundlagen- und Tarifeffekte in der deutschen Alterssicherung: Eine modelltheoretische Kennzahlenanalyse des Steuer- und Sozialversicherungsrechts," Studies in financial, managerial and tax accounting, University of Würzburg, Institute of Business Management, volume 7, number 300004.
    • Handle: RePEc:zbw:wuersc:300004
    DOI: 10.25972/WUP-978-3-95826-233-1
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    References listed on IDEAS

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    1. Richard H. Thaler & Shlomo Benartzi, 2004. "Save More Tomorrow (TM): Using Behavioral Economics to Increase Employee Saving," Journal of Political Economy, University of Chicago Press, vol. 112(S1), pages 164-187, February.
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