Der Finanzwissenschaftliche Ausschuss des Vereins für Socialpolitik hat in seiner Arbeitstagung 2001 die finanzpolitischen Ansatzpunkte zur Behebung von Arbeitsmarktproblemen diskutiert. Der Tagungsband enthält die drei Grundsatzreferate von Axel Börsch-Supan (Universität Mannheim),...

The German Income Tax Reform 2000 was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001a dispute arose, centering around the question, whether or not the later stages of the German Income Tax Reform should be brought...

Das folgende Kapitel skizziert kurz die Grundzüge des Einfachsteuersystems. Die intergenerativen Verteilungswirkungen eines Übergangs zur Einfachsteuer werden dann in Kapitel 3 untersucht. Dazu wird zunächst in Abschnitt 3.1 die Methodik der Generationenbilanzierung erläutert und als...

The paper compares the pay-as-you-go system and a capital funded system of old age insurance. The capital funded system has a higher rate of return. Pension income can be obtained at lower costs for the individual. This implies efficiency gains in terms of higher savings and reduced distortion...

The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...

Locational competition is geographic competition, competition between places, between cities, between regions, and between countries. These spatial units compete with each other for the mobile production factors in factor markets, i.e., for mobile capital, for mobile technical know-how, and for...

The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...

This article surveys the literature on selection effects in retirement behavior. More specifically, we consider early retirement schemes with actuarially fair adjustments based on average life expectancy. To this end, we recapitulate the theoretical literature on selection effects and resulting...