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hohen Beitrags- bzw. Versicherungsjahren modelliert. -- Gesetzliche Rentenversicherung ; Altersarmut ; Mikrosimulation …Aufgrund bestehender und sich weiter verstärkender Altersarmut steht der Reformbedarf der Leistungsseite der … mit lückenhaften Erwerbsbiographien und niedrigen Einkommen, die besonders stark von Altersarmut betroffen sind und für …
Persistent link: https://www.econbiz.de/10009722851
This paper focuses on the possibilities and functionalities offered by the tax-benefit microsimulation model for the UK – UKMOD to simulate and analyse the distributional impact of three examples of Basic Income schemes. We show how to build in functionalities to ensure fiscal neutrality and...
Persistent link: https://www.econbiz.de/10012546221
A Citizen's Basic Income, sometimes called a Basic Income, a Universal Basic Income, or a Citizen's Income, is an unconditional and nonwithdrawable income paid to every individual. The purpose of this paper is to summarise the results of microsimulation research on Citizen's Basic Income schemes...
Persistent link: https://www.econbiz.de/10012117570
We analyze the impact of changing employment patterns and pension reforms on the future level of public pensions across birth cohorts in Germany. The analysis is based on a rich dataset that combines household survey data from the German Socio-Economic Panel Study (SOEP) and process-produced...
Persistent link: https://www.econbiz.de/10003942294
We analyze the impact of changing employment patterns and pension reforms on the future level of public pensions across birth cohorts in Germany. The analysis is based on a rich dataset that combines household survey data from the German Socio-Economic Panel Study (SOEP) and process-produced...
Persistent link: https://www.econbiz.de/10003945965
We analyze the impact of changing employment patterns and pension reforms on the future level of public pensions across birth cohorts in Germany. The analysis is based on a rich dataset that combines household survey data from the German Socio-Economic Panel Study (SOEP) and process-produced...
Persistent link: https://www.econbiz.de/10003962861
This paper analyses the distributional effects of the Polish old-age pension reform introduced in 1999. Following a benchmark Mincer earnings equation, and using a newly developed microsimulation model we project future pension benefits for males born in years 1969–1979. We find that...
Persistent link: https://www.econbiz.de/10011540363
We use four novel, cross-country comparable tax-benefit microsimulation models for Ecuador, Ghana, Tanzania, and South Africa to evaluate ex ante the expansion of a universal oldage pension in a static setting. Universal pensions would significantly reduce poverty and inequality in settings in...
Persistent link: https://www.econbiz.de/10011806493
Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the importance of pension benefits in old-age income. This paper investigates the impact of taxing public and mandatory occupational old-age pensions in the EU, focusing on both...
Persistent link: https://www.econbiz.de/10012593837
Policy discussions on pension systems generally focus on their sustainability and design, including retirement age, income reference and contributory period, with relatively little attention devoted to the tax treatment of pension contributions and pension benefits. However, tax expenditures -...
Persistent link: https://www.econbiz.de/10011926103