A pension plan administrator promises certain benefits in the future in exchange for labor today. In order to budget for this expense and create more security for the participant, the administrator uses a pension cost method. Each cost method assigns a portion of the future liability to the...

Though the present thesis is not intended as a monograph, its respective chapters are interrelated: The major research question is whether the German public pension system (or potentially any annuity-based pension system) causes redistribution between income groups. Especially the relationship...

A crucial parameter for increasing the retirement age is the early-retirement discount of the public pension system. Critics of the present German system argue that the downward adjustment of the pension for early retirees is too small compared with a ‘fair’ system and thus encourages early...

We explore what effect controlling for various patient characteristics beyond a case-mix index (DRG) has on inferences drawn about the relative cost performance of hospital departments. We estimate fixed effect cost models in which 3754 patients are clustered within six Danish vascular...

Die vorliegende Dissertation fokussiert auf die staatliche Förderung (insbesondere durch steuerliche Maßnahmen) von kapitalbildenden Lebensversicherungen, die im Rahmen der privaten Altersversorgung genutzt werden können. Die Arbeit vergleicht die Entwicklungen in Großbritannien und in...