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Langfristige Folgen einer Einbeziehung der Selbständigen in die gesetzliche Rentenversicherung

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  • Mathias Kifmann

Abstract

This paper examines the consequences of including the self-employed in the German pay-as-you-go pension system. The effects on the implicit tax rate of the different generations and groups are analysed. It is demonstrated that the inclusion of the self-employed can be used to reach two objectives. First, horizontal equity between individuals of one generation can be established. Second, the implicit tax rate of the individuals previously insured in the pension system can be permanently lowered if the pension formula is appropriately modified. Dieser Beitrag untersucht die Folgen einer Einbeziehung der Selbständigen in die gesetzlichen Rentenversicherung. Im Mittelpunkt der Betrachtung stehen die impliziten Steuersätze für die einzelnen Generationen und Versichertengruppen. Es wird gezeigt, dass eine Einbeziehung der Selbständigen nicht nur dazu geeignet ist, horizontale Gerechtigkeit zwischen den Individuen einer Generation herzustellen und die Rentenversicherung kurz- und mittelfristig zu entlasten. Zudem kann die implizite Steuerlast der bisher Versicherungspflichtigen auch langfristig gemindert werden, wenn die Rentenformel geeignet modifiziert wird.

Suggested Citation

  • Mathias Kifmann, 2001. "Langfristige Folgen einer Einbeziehung der Selbständigen in die gesetzliche Rentenversicherung," Discussion Papers of DIW Berlin 251, DIW Berlin, German Institute for Economic Research.
    • Handle: RePEc:diw:diwwpp:dp251
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    References listed on IDEAS

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    1. Mathias Kifman & Dirk Schindler, 2001. "Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(3), pages 261-283, May.
    2. Breyer, Friedrich & Kifmann, Mathias & Stolte, Klaus, 1997. "Rentenzugangsalter und Beitragssatz zur Rentenversicherung," Discussion Papers, Series II 332, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    3. Homburg, Stefan, 1992. "Efficient Economic Growth: Chapter 1. Introduction," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92903, March.
    4. Marcel Thum & Jakob Von Weisäcker, 2000. "Implizite Einkommensteuer als Messlatte für die aktuellen Rentenreformvorschläge," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 1(4), pages 453-468, November.
    5. Rürup, Bert, 1998. "Zukunft der Arbeit - Zukunft des Rentensystems: Zur Ausweitung des Versichertenkreises," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 13192, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    6. Kifmann, Mathias & Schindler, Dirk, 2000. "Demographic changes and the implicit tax rate in a pay-as-you-go pension system," Discussion Papers, Series I 308, University of Konstanz, Department of Economics.
    7. Homburg, Stefan & Richter, Wolfram, 1990. "Eine effizienzorientierte Reform der GRV," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 183-191.
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    Cited by:

    1. Jess Heinrich, 2004. "Selbständige in die gesetzliche Rentenversicherung? / Should Self-employed Persons Subject to the Statutory Pay-as-you-go Pension System?: Wohlfahrtseffekte einer Ausweitung der Versicherungspflicht /," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 224(3), pages 292-316, June.
    2. Michael Voigtländer, 2005. "Qualitative und quantitative Aspekte einer Elternrente?," List Forum Chapter, in: List Gesellschaft e.V. (ed.), List Forum Band 31, edition 1, volume 3, chapter 13, pages 215-230, List Gesellschaft e.V..
    3. Breyer, Friedrich & Franz, Wolfgang & Homburg, Stefan & Schnabel, Reinhold & Wille, Eberhard, 2004. "Reform der sozialen Sicherung: Kurzfassung," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92399, March.
    4. Bögenhold, Dieter & Fachinger, Uwe, 2004. "Struktureller Wandel selbständiger Erwerbsarbeit: Analysen auf der Grundlage der Scientific Use Files der Mikrozensen," MPRA Paper 1125, University Library of Munich, Germany.
    5. Friedrich Breyer & Mathias Kifmann, 2004. "The German Retirement Benefit Formula: Drawbacks and Alternatives," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 60(1), pages 63-82, April.

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    More about this item

    JEL classification:

    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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