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235 Ergebnisse, ab 61
  • DIW Weekly Report 40 / 2021

    20 Years of the Riester Pension - Personal Retirement Provision Requires Reform

    Introduced 20 years ago as a part of the 2001 pension reform, the Riester pension is meant to function as an essential component of the German pension system with the aim of compensating for decreasing public pensions. However, data collected by the SOEP show that this objective has not yet been achieved. For ten years, use of the Riester pension plan has been stagnating at around 25 percent of the ...

    2021| Johannes Geyer, Markus M. Grabka, Peter Haan
  • DIW Weekly Report 41/42 / 2020

    Reform Proposal for Marriage Taxation in Germany: De Facto Income Splitting with a Low Transferable Amount

    Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the marginal tax burden on the secondary earner’s income and therefore only minimally encourage married women to participate ...

    2020| Stefan Bach, Björn Fischer, Peter Haan, Katharina Wrohlich
  • DIW Economic Bulletin 48 / 2017

    Partial Retirement: Effects on Employment and Implications for Government Budgets

    The demographic change is posing many challenges for government budgets. In the face of a shrinking work force, keeping the number of workers and thus pension contributors at the highest possible level is a key economic policy goal. This could be achieved if people retire from the work force later in life. Partial retirement, the option to work part-time while drawing a pension before reaching the ...

    2017| Peter Haan, Songül Tolan
  • DIW Economic Bulletin 43 / 2017

    Gender Gaps in Pensions and Health: Germany, France, and Denmark

    This study quantifies gender-specific differences in retirement income in Germany, Denmark, and France. We show that the “gender pension gap” in Germany is higher than in France and much higher than in Denmark. This ranking is similar to the ranking in the gender pay gap, where Germany has also the highest gender difference. The authors also investigate gender-specific differences in health, i.e. the ...

    2017| Peter Haan, Anna Hammerschmid, Carla Rowold
  • DIW Economic Bulletin 3/4 / 2017

    Refugee Integration: A Worthwile Investment

    The initial fiscal costs associated with refugee integration are quite high—but as more and more refugees join the labor force, a reduction in ongoing welfare costs and an increase in government revenue will result. Against this background, the Institute for Employment Research (IAB) in Nuremberg and DIW Berlin conducted a joint investigation (funded by the German Federal Ministry of Labor and Social ...

    2017| Stefan Bach, Herbert Brücker, Peter Haan, Agnese Romiti, Kristina van Deuverden, Enzo Weber
  • DIW Economic Bulletin 10 / 2014

    European Unemployment Insurance: Economic Stability without Major Redistribution of Household Incomes

    Depending on how it is structured, the introduction of a European unemployment insurance within the euro area could make a significant contribution to stabilizing economic developments. This even applies to a relatively small-scale system (based on the volume of transfers) with a maximum eligibility period of six months and transfers of 30 percent of last net salary. Higher payments would amplify the ...

    2014| Ferdinand Fichtner, Peter Haan
  • DIW Economic Bulletin 5 / 2011

    Reform of Income Splitting for Married Couples: Only Individual Taxation Significantly Increases Working Incentives

    The joint taxation of married couples in Germany with full income splitting is still a major hindrance to the participation of married women in the labor market. In their current financial proposals, the SPD (Social Democratic Party) is calling for income splitting for married couples to be replaced by individual taxation with maintenance deductions, in accordance with existing schemes for divorced ...

    2011| Stefan Bach, Johannes Geyer, Peter Haan, Katharina Wrohlich
  • DIW aktuell ; 91 / 2024

    Bilanz der Grundrente: Weniger Menschen als erwartet profitieren davon

    Im Jahr 2021 führte Deutschland nach jahrelanger Debatte die Grundrente ein, ein Rentenzuschlag für Geringverdienende mit langen Versicherungsbiografien, niedrigen Rentenanwartschaften und geringem Einkommen. Die Einführung dieses komplexen Instruments – laut SPD ein „sozialpolitischer Meilenstein“ – dauerte allerdings zwei Jahre. Die Auswirkungen der Grundrente sind bisher kaum erforscht. Erst seit ...

    2024| Johannes Geyer, Peter Haan
  • DIW aktuell ; 72 : Sonderausgaben zur Bundestagswahl 2021 / 2021

    Mindestrente: Absicherung gegen Altersarmut und notwendiger Baustein für weitere Reformen

    Die demografische Entwicklung in Deutschland wird im nächsten Jahrzehnt eine grundlegende Reform der Rente erforderlich machen. Bisher halten sich aber gerade die Regierungsparteien mit Vorschlägen zurück und sehen den Handlungsbedarf als nicht so dringlich. Einige Oppositionsparteien liefern hingegen richtungsweisendere Ideen für Menschen mit niedrigeren Alterseinkommen. Ein Blick in die Nachbarländer ...

    2021| Johannes Geyer, Peter Haan, Alexander Ludwig
  • DIW aktuell ; 64 : Sonderausgaben zur Bundestagswahl 2021 / 2021

    Kinderfreibetrag reduzieren, Familienleistungen für Geringverdienende ausbauen

    Jedes vierte bis fünfte Kind in Deutschland lebt in relativer Armut, schätzen ExpertInnen. Um soziale Teilhabe für alle Kinder zu ermöglichen, wird in einigen Wahlprogrammen zur Bundestagswahl 2021 gefordert, das Kindergeld deutlich zu erhöhen und eine Kindergrundsicherung einzuführen, die das Existenzminimum von Kindern effektiver sichern soll. Die vorliegenden Berechnungen zeigen, dass von der bisherigen ...

    2021| Stefan Bach, Peter Haan
235 Ergebnisse, ab 61
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