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Alte und neue Wege zur Berechnung der Rentenabschläge

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  • Gasche, Martin

    (Munich Center for the Economics of Aging (MEA))

Abstract

Die korrekte Höhe der Abschläge bei vorzeitigem Rentenbezug wird zunächst mit Hilfe von drei „einkommensorientierten“ Ansätzen ermittelt: mit dem anreizneutralen Ansatz, dem budgetneutralen Ansatz und als Neuerung mit dem renditeneutralen Ansatz. Es stellt sich heraus, dass sich die drei Ansätze letztlich nicht in der Berechnungsweise sondern nur in der Höhe des verwendeten Diskontierungssatzes unterscheiden. Außerdem wird gezeigt, dass sich beim anreizneutralen Ansatz die Anreizneutralität dann einstellt, wenn die implizite Besteuerung der Beiträge gleich der impliziten Steuer auf die Frührente ist. Die korrekten Abschläge werden zudem auch für solche Fälle berechnet, in denen die relevante Alternative zur Frührente nicht die Weiterbeschäftigung ist, sondern Arbeitslosigkeit oder Nicht-Erwerbstätigkeit. Als Alternative zu den einkommensorientierten Ansätzen wird der nutzenorientierte Ansatz vorgestellt. Hier hängen die Ergebnisse stark von der verwendeten Nutzenfunktion und den Parameterwerten ab. Insgesamt sind die derzeit gültigen gesetzlichen Abschläge bei Verwendung der einkommensorientierten Ansätze tendenziell zu niedrig. Bei Verwendung des nutzenorientierten Ansatzes können je nach Annahme der Nutzenfunktion und Parameterkonstellationen die gesetzlichen Abschläge als zu hoch oder zu niedrig gelten.

Suggested Citation

  • Gasche, Martin, 2012. "Alte und neue Wege zur Berechnung der Rentenabschläge," MEA discussion paper series 201201, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    • Handle: RePEc:mea:meawpa:201201
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    References listed on IDEAS

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    Cited by:

    1. Gasche, Martin & Rausch, Johannes, 2012. "Auswirkungen einer Versicherungspflicht der Selbständigen in der Gesetzlichen Rentenversicherung," MEA discussion paper series 201212, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    2. repec:mea:meawpa:12263 is not listed on IDEAS
    3. Markus Knell, 2013. "The Austrian System of Individual Pension Accounts – An Unfinished Symphony," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 4, pages 47-62.
    4. Freudenberg, Christoph & Laub, Natalie & Sutor, Tim, 2018. "Pension decrement rates across Europe – Are they too low?," The Journal of the Economics of Ageing, Elsevier, vol. 12(C), pages 35-45.
    5. Börsch-Supan, Axel & Bucher-Koenen, Tabea & Kluth, Sebastian & Haupt, Marlene & Goll, Nicolas, 2015. "Vor- und Nachteile höherer Flexibilität als Instrument zur Erhöhung der Beschäftigung Älterer," MEA discussion paper series 201506, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    6. Werding, Martin & Läpple, Benjamin, 2022. "Finanzrisiken für den Bund durch die demographische Entwicklung in der Sozialversicherung: Reformszenarien," FiFo Reports - FiFo-Berichte 31, University of Cologne, FiFo Institute for Public Economics.
    7. Börsch-Supan, Axel & Gasche, Martin & Haupt, Marlene & Kluth, Sebastian & Rausch, Johannes, 2012. "Ökonomische Analyse des Rentenreformpakets der Bundesregierung," MEA discussion paper series 201205, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    8. Börsch-Supan, Axel & Härtl, Klaus & Leite, Duarte & Ludwig, Alexander, 2018. "Endogenous retirement behavior of heterogeneous households under pension reforms," SAFE Working Paper Series 221, Leibniz Institute for Financial Research SAFE.

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    More about this item

    JEL classification:

    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions

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