Kinderfreibeträge in der gesetzlichen Rentenversicherung – Verteilungs- und Verhaltenswirkungen
Non-Refereed Journal // 2017The future of the German pay as you go public pension system is dependent on families with children. In contrast to German tax law, there are no child allowances in the social insurance system. As a result, workers with and without children pay the same pension insurance contributions. This article analyses the introduction of a child allowance into the public pension system in Germany. We quantify the fiscal, distributional and behavioural effects of such a reform.
Blömer, Maximilian Joseph, Florian Buhlmann, Max Löffler, Andreas Peichl and Holger Stichnoth (2017), Kinderfreibeträge in der gesetzlichen Rentenversicherung – Verteilungs- und Verhaltenswirkungen, Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik 97 (4) , 266-271