Summary Social insurance contributions include an implicit tax portion if the contributions are higher than the benefits. For the first time, this implicit tax burden is calculated for the entire German social security system regarding income groups, age groups and sex. There is evidence that...

Summary The correct adjustment of pension benefits when postponing retirement is calculated by three „income-oriented“ approaches: the incentive-neutral approach, the budget-neutral approach and as an innovation the return-neutral approach. It turns out, that the three approaches differ just...

The correct adjustment of pension benefits when postponing retirement is calculated by three “income-oriented” approaches: the incentive-neutral approach, the budget-neutral approach and as an innovation the return-neutral approach. It turns out, that the three approaches differ just in...

Social insurance contributions include an implicit tax portion if the contributions are higher than the benefits. For the first time, this implicit tax burden is calculated for the entire German social security system regarding income groups, age groups and sex. There is evidence that the...