Implizite Einkommensteuer als Messlatte für die aktuellen Rentenreformvorschläge

Marcel Thum · Jakob E. von Weizsäcker

23 citations0/0 files storedPerspektiven der Wirtschaftspolitik

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Financial Literacy, Pension, Retirement Analysis German Economic Analysis & Policies Economic Policies and Impacts

Abstract

Abstract The rate of return in a PAYG pension system is typically lower than in a funded system. This lower rate of return generates a loss for the contributors which basically acts like an implicit income tax. In this paper, we argue that the implicit income tax is an excellent measure with which to evaluate the upcoming pension crisis in Germany and that it is also much better suited than other measures (such as the contribution rate, the pension level or the rate of return) to understand the impact of various reform scenarios. We also calculate the development of the implicit tax for prominent reform proposals in Germany.

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References

1979On the Determination of the Public Debt 2001Pension Reform and Demographic Crisis: Why a Funded System is Needed and Why it is Not Needed 1997Rates of Return of the German Pay-As-You-Go Pension System

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2003Ageing and the Tax Implied in Public Pension Schemes: Simulations for Selected OECD Countries

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