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...

In this paper we analyze exemplarily the volatility of the internal rates of return of the German pension system over the life-cycle of an individual born in 1957. The outcome is compared to an alternative defined-contribution or defined-benefit policy. Based on the actual data, our resultsshow...

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...

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...

Die Bundesregierung hatte geplant, Ende September Eckpunkte für eine Reform der Pflegeversicherung vorzustellen. Da sich die Koalitionspartner nicht einigen konnten, wird dies nun verschoben. Die Autoren des Zeitgesprächs machen deutlich, dass jetzt aber Entscheidungen erforderlich sind: Auf...

Ziel dieses Beitrags ist es, im Rahmen der Generationenbilanzierung die Auswirkungen des „Züricher Modells von Zweifel und Breuer auf die Nachhaltigkeit des Systems zu quantifizieren. Im Gegensatz zu anderen Reformen, die nur die GKV betreffen, reicht es nicht, die Nachhaltigkeitsanalyse auf...

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...