Idee und Ziele des Risikostrukturausgleichs - Der Risikostrukturausgleich (im folgenden: RSA) in der Gesetzlichen Krankenversicherung wurde mit dem Gesundheits-Strukturgesetz von 1993 eingeführt und trat am 1.1.1994 in Kraft. Mit dem selben Gesetz wurden auch die Wahl- und Wechselmöglichkeiten...

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...

As one possible solution to the well-known financing crisis of unfunded social security systems, an increase in the retirement age is a popular option. To induce workers to retire later, it has been proposed to strengthen the link between retirement age and benefit level. The present paper is...

In this paper we identify a number of objectionable features of the German retirement benefit formula. We show that groups of insureds with higher than average life expectancy, in particular high-income groups, are subsidized by the rest of the membership because the formula neglects differences...