@techreport{Werding2005Survivor,
abstract = {Since its inception, the traditional form of providing survivor benefits within public pension
schemes has lost much of its legitimacy. As a result of fundamental changes in marriage
behaviour and the typical division of labour between married spouses, offering noncontributory
benefits of this kind could be seen as inequitable. Since these benefits usually
substitute for non-derived pension entitlements based on the surviving spouse?s own
contributions, they can also lead to incentive effects, especially for married women with some
degree of labour-force attachment, that appear to be far from optimal. The present paper
highlights this problem referring to institutional details and empirical results related to
Germany and shows how it could be resolved by jointly annuitizing a given couple?s pension
entitlements.},
author = {Martin Werding},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {J16; J22; H55; 330; public pensions; survivor benefits; female labour supply; optimal taxation; Gesetzliche Rentenversicherung; Rendite; Geschlecht; Frauenerwerbst\"{a}tigkeit; Sozialversicherungsbeitrag; Optimale Besteuerung; Sch\"{a}tzung; Deutschland},
language = {eng},
number = {1596},
title = {Survivor benefits and the gender tax gap in public pension schemes : observations from Germany},
type = {CESifo working papers},
url = {http://hdl.handle.net/10419/19060},
year = {2005}
}
