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Kindergrundsicherung, Kindergeld und Kinderzuschlag: Eine vergleichende Analyse aktueller Reformvorschläge

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  • Becker, Irene
  • Hauser, Richard

Abstract

Die familienpolitischen Sozialleistungen in Deutschland, speziell die kinderbezogenen, gehören schon lange auf den Prüfstand, weil sie in ihrer historisch gewachsenen Vielzahl häufig nicht aufeinander abgestimmt sind, die eigentlichen Adressaten bzw. Bedürftigen teilweise nicht erreichen oder andere schwerwiegende Defizite aufweisen. Die Politik ist sich dieser Problematik bewusst, wie ein Prüfauftrag der Großen Koalition von 2006 belegt, scheut aber offenbar die Konsequenzen, weil die Prüfergebnisse auch von der aktuellen Bundesregierung bis heute nicht vorgelegt werden. Dabei zeigen wissenschaftliche Expertisen insbesondere zum System des so genannten Kinderlastenausgleichs einen enormen Reformbedarf, weil seine Leistungen von den Hartz-IV-Regelsätzen für Kinder über das Kindergeld bis hin zu steuerlich absetzbaren kindbezogenen Freibeträgen auf dem Kopf stehen: sie begünstigen am meisten die am wenigsten bedürftigen Kinder von Eltern mit hohem Einkommen. Um dieses System auf die sozialstaatlichen Füße zu stellen, sollen die Leistungen zu einem einheitlichen Geld-Transfer für alle Kinder umgebaut werden, der mit steigendem Elterneinkommen durch Besteuerung abgeschmolzen wird und so den Kindern mit niedrigem Elterneinkommen am meisten hilft. Die Analyse des problematischen Status quo im Kinderlastenausgleich und die Prüfung diverser Reformalternativen, darunter das eben erwähnte besteuerte neue Kindergeld, wurden von Dr. Irene Becker und Prof. Richard Hauser im Auftrag der Hans-Böckler-Stiftung schon 2010 vorgenommen. Dieses Projekt hat die wissenschaftliche und politische Debatte zum Kinderlastenausgleich seitdem erheblich angestoßen. Deshalb wird hier der Abschlussbericht des Projektes von Becker/Hauser noch einmal vorgelegt mit einem ergänzenden ausführlichen Nachwort, das auf die Debatte seit 2010 eingeht und auch einige neue Berechnungen zu den Reformoptionen präsentiert.

Suggested Citation

  • Becker, Irene & Hauser, Richard, 2012. "Kindergrundsicherung, Kindergeld und Kinderzuschlag: Eine vergleichende Analyse aktueller Reformvorschläge," WSI Working Papers 180, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.
  • Handle: RePEc:zbw:wsidps:180
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    References listed on IDEAS

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    1. Markus M. Grabka & Joachim R. Frick, 2010. "Weiterhin hohes Armutsrisiko in Deutschland: Kinder und junge Erwachsene sind besonders betroffen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 77(7), pages 2-11.
    2. Joachim R. Frick & Olaf Groh-Samberg, 2007. "To Claim or Not to Claim: Estimating Non-take-up of Social Assistance in Germany and the Role of Measurement Error," Discussion Papers of DIW Berlin 734, DIW Berlin, German Institute for Economic Research.
    3. Kerstin Bruckmeier & Jürgen Wiemers, 2010. "A New Targeting - A New Take-Up?: Non-take-up of Social Assistance in Germany after Social Policy Reforms," SOEPpapers on Multidisciplinary Panel Data Research 294, DIW Berlin, The German Socio-Economic Panel (SOEP).
    4. repec:bla:revinw:v:47:y:2001:i:3:p:379-98 is not listed on IDEAS
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    Cited by:

    1. Lott, Yvonne, 2015. "Costs and benefits of flexibility and autonomy in working time: The same for women and men?," WSI Working Papers 196, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.
    2. Tangian, Andranik S., 2015. "Is the left-right alignment of parties outdated?," WSI Working Papers 198, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.
    3. Lott, Yvonne, 2014. "Working time autonomy and time adequacy: What if performance is all that counts?," WSI Working Papers 188, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.
    4. Keller, Berndt & Seifert, Hartmut, 2015. "Atypical forms of employment in the public sector: Are there any?," WSI Working Papers 199, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.

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