Please use this identifier to cite or link to this item:
https://hdl.handle.net/10419/19060
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Werding, Martin | en |
dc.date.accessioned | 2009-01-28T15:54:46Z | - |
dc.date.available | 2009-01-28T15:54:46Z | - |
dc.date.issued | 2005 | - |
dc.identifier.uri | http://hdl.handle.net/10419/19060 | - |
dc.description.abstract | Since its inception, the traditional form of providing survivor benefits within public pensionschemes has lost much of its legitimacy. As a result of fundamental changes in marriagebehaviour and the typical division of labour between married spouses, offering noncontributorybenefits of this kind could be seen as inequitable. Since these benefits usuallysubstitute for non-derived pension entitlements based on the surviving spouse's owncontributions, they can also lead to incentive effects, especially for married women with somedegree of labour-force attachment, that appear to be far from optimal. The present paperhighlights this problem referring to institutional details and empirical results related toGermany and shows how it could be resolved by jointly annuitizing a given couple's pensionentitlements. | en |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x1596 | en |
dc.subject.jel | J16 | en |
dc.subject.jel | J22 | en |
dc.subject.jel | H55 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | public pensions | en |
dc.subject.keyword | survivor benefits | en |
dc.subject.keyword | female labour supply | en |
dc.subject.keyword | optimal taxation | en |
dc.subject.stw | Gesetzliche Rentenversicherung | en |
dc.subject.stw | Rendite | en |
dc.subject.stw | Geschlecht | en |
dc.subject.stw | Frauenerwerbstätigkeit | en |
dc.subject.stw | Sozialversicherungsbeitrag | en |
dc.subject.stw | Optimale Besteuerung | en |
dc.subject.stw | Schätzung | en |
dc.subject.stw | Deutschland | en |
dc.title | Survivor benefits and the gender tax gap in public pension schemes : observations from Germany | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 503764841 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
Files in This Item:
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.