Showing 1 - 10 of 2,920
The paper provides a framework for the conceptualization, definition and estimation of legacy costs that need to be addressed in a reform that transforms an unfunded defined contribution (NDB) scheme into a notional (or non-financial) defined contribution (NDC) scheme. As the new contribution...
Persistent link: https://www.econbiz.de/10010278557
This study analyses the development of the economic well-being of the elderly in Swedensince 1990 - a period characterized by increased influence from the financial market andextreme economic events - using data from the Household Income Survey. The elderly werenot isolated as pensions were cut,...
Persistent link: https://www.econbiz.de/10005860764
birth cohorts in Germany. The analysis is based on a rich dataset that combines household survey data from the German Socio … East Germany and for the low educated. Using simulated life cycle employment and income profiles, we project gross future …
Persistent link: https://www.econbiz.de/10010269491
This paper quantifies the economic well-being of different age groups and the extent of their reliance on incomes from public and private sources. The aim is to establish how social benefits, and the taxes needed to finance them, affect income levels and disparities across different age groups....
Persistent link: https://www.econbiz.de/10010267998
The systems of direct taxes and cash benefits in the Member States of the European Union vary considerably in size and structure. We explore their direct impacts on cross-sectional income inequality (termed redistributive effect for the purpose of this paper) using EUROMOD, a tax-benefit...
Persistent link: https://www.econbiz.de/10010267678
We use a range of data sources to assess if, and to what extent, government redistribution policies have slowed or accelerated the trend towards greater income disparities in the past 20-25 years. In most countries, inequality among non-elderly households has widened during most phases of the...
Persistent link: https://www.econbiz.de/10010282592
Germany faces a demographic aging process which affects the working-age population first. This paper surveys some …
Persistent link: https://www.econbiz.de/10010262234
Das durchschnittliche Rentenzugangsalter in Deutschland liegt erheblich unter der gesetzlichen Regelaltersgrenze … review of the basic economic concepts to explain retirement, this paper surveys the incentives for early exit that are set by … labor market policies and Social Security institutions. We explain the various pathways to retirement existing in Germany …
Persistent link: https://www.econbiz.de/10010262235
Reforming pensions looms large over the policy agenda of OECD countries. This is hardly surprising since public spending on pensions accounted on average for 7 per cent of OECD GDP in 2005; and this pension spending effort is set to increase significantly over the coming decades in response to...
Persistent link: https://www.econbiz.de/10010268797
incentives and information to improve the accuracy of employer reports can be an effective way to improve payroll-tax compliance. …
Persistent link: https://www.econbiz.de/10010329189