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We present a framework for accounting of the German statutory pension scheme and estimate a balance sheet for the years … rate of return is mainly financed by increasing contributions and by changing the liabilities not backed by assets …
Persistent link: https://www.econbiz.de/10012978233
We present a framework for accounting of the German statutory pension scheme and estimate a balance sheet for the years … rate of return is mainly financed by increasing contributions and by changing the liabilities not backed by assets …
Persistent link: https://www.econbiz.de/10011567654
Florian Dorn erstellte diesen Beitrag während seines Promotionsstudiums an der Universität München (LMU). Die Studie wurde im September 2020 abgeschlossen und von der Fakultät für Volkswirtschaftslehre als Dissertation angenommen. Die Dissertation trägt zur Empirie der Ökonomie des...
Persistent link: https://www.econbiz.de/10012807266
expansion. Chapters 4 and 5 examine institutions at the local level, namely local public accounting standards and local election …
Persistent link: https://www.econbiz.de/10012483986
Persistent link: https://www.econbiz.de/10014491750
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...
Persistent link: https://www.econbiz.de/10010300850
brake in the medium-run. However, the real challenge for the sustainability of Germany's public finances is still to be … current legislative period to cope with the fiscal burden of population ageing for the sustainability of Germany's public …
Persistent link: https://www.econbiz.de/10010377913
-term sustainability. We argue that the latest reforms have moved pension provision in Germany in principle from a defined benefit to a …
Persistent link: https://www.econbiz.de/10003936177
-term sustainability. We argue that the latest reforms have moved pension provision in Germany in principle from a defined benefit to a … ; Financial Crisis ; Fiscal Sustainability Survey ; Germany …
Persistent link: https://www.econbiz.de/10003857711
This article explores how German pension and retirement policy could be made more sustainable, focusing on selected current options for action rather than attempting to provide a comprehensive overview. Before turning to specific problems and perspectives, the article first discusses key...
Persistent link: https://www.econbiz.de/10010520323