Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/19060 
Full metadata record
Appears in Collections:
DC FieldValueLanguage
dc.contributor.authorWerding, Martinen
dc.date.accessioned2009-01-28T15:54:46Z-
dc.date.available2009-01-28T15:54:46Z-
dc.date.issued2005-
dc.identifier.urihttp://hdl.handle.net/10419/19060-
dc.description.abstractSince 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.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1596en
dc.subject.jelJ16en
dc.subject.jelJ22en
dc.subject.jelH55en
dc.subject.ddc330en
dc.subject.keywordpublic pensionsen
dc.subject.keywordsurvivor benefitsen
dc.subject.keywordfemale labour supplyen
dc.subject.keywordoptimal taxationen
dc.subject.stwGesetzliche Rentenversicherungen
dc.subject.stwRenditeen
dc.subject.stwGeschlechten
dc.subject.stwFrauenerwerbstätigkeiten
dc.subject.stwSozialversicherungsbeitragen
dc.subject.stwOptimale Besteuerungen
dc.subject.stwSchätzungen
dc.subject.stwDeutschlanden
dc.titleSurvivor benefits and the gender tax gap in public pension schemes : observations from Germany-
dc.typeWorking Paperen
dc.identifier.ppn503764841en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.