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dc.contributor.authorWerding, Martinen_US
dc.date.accessioned2009-01-28T15:54:46Z-
dc.date.available2009-01-28T15:54:46Z-
dc.date.issued2005en_US
dc.identifier.urihttp://hdl.handle.net/10419/19060-
dc.description.abstractSince 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.en_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesCESifo working papers 1596en_US
dc.subject.jelJ16en_US
dc.subject.jelJ22en_US
dc.subject.jelH55en_US
dc.subject.ddc330en_US
dc.subject.keywordpublic pensionsen_US
dc.subject.keywordsurvivor benefitsen_US
dc.subject.keywordfemale labour supplyen_US
dc.subject.keywordoptimal taxationen_US
dc.subject.stwGesetzliche Rentenversicherungen_US
dc.subject.stwRenditeen_US
dc.subject.stwGeschlechten_US
dc.subject.stwFrauenerwerbstätigkeiten_US
dc.subject.stwSozialversicherungsbeitragen_US
dc.subject.stwOptimale Besteuerungen_US
dc.subject.stwSchätzungen_US
dc.subject.stwDeutschlanden_US
dc.titleSurvivor benefits and the gender tax gap in public pension schemes : observations from Germanyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn503764841en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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