Hubrich, Stefan; Tivig, Thusnelda; Stubben, Hans-Dieter - Institut für Volkswirtschaftlehre, Universität Rostock - 2007
two risk factors, taking pension promises as an example: Early retirement and the legal discount rate. As a starting point … framework we first investigate the influence of the age of retirement on costs, taking into account that later retirement seems … from the one stipulated by § 6a EStG. Our results show that early retirement (at age 62) leads to a cost reduction, whereas …