Der vorliegende Referentenentwurf zum Rentenpaket II sieht neben einer Verlängerung der Haltelinie zur Stabilisierung des Rentenniveaus die Errichtung einer Stiftung "Generationenkapital" vor. Der Entwurf strebt dabei den Aufbau eines Stiftungsvermögens von 200 Mrd. Euro und jährliche...

Der vorliegende Referentenentwurf zum Rentenpaket II sieht neben einer Verlängerung der Haltelinie zur Stabilisierung des Rentenniveaus die Errichtung einer Stiftung "Generationenkapital" vor. Der Entwurf strebt dabei den Aufbau eines Stiftungsvermögens von 200 Mrd. Euro und jährliche...

A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remuneration and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent...

A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between employment costs and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent benefit...

How much retirement income is needed in order to maintain one's living standard at old age? As it is difficult to find a firm basis for an empirical treatment of this question, we employ a novel approach to assessing an adequate replacement rate vis- a-vis income in the pre-retirement period. We...

To counteract the financial pressure emerging in aging societies, statutory pay-as-you-go pension schemes are undergoing fundamental reforms in many Western countries. Starting with cohort 1937, Germany introduced permanent pension deductions for early retirement. This paper examines the...

To counteract the financial pressure emerging in aging societies, statutory pay-as-you-go pension schemes are undergoing fundamental reforms in many Western countries. Starting with cohort 1937, Germany introduced permanent pension deductions for early retirement. This paper examines the...