Rürup B
Institut für Volkswirtschaftslehre, FG Finanz- und Wirtschaftspolitik, Residenzschloss 64283 Darmstadt.
Z Gerontol Geriatr. 2002 Aug;35(4):275-81. doi: 10.1007/s00391-002-0102-9.
Intergenerational justice dominates the discussion about public pension systems. Especially the implicit tax rate, the internal return, and the generational accounts as measures of intergenerational redistribution have brought the debate from the scientific community to the headlines of the political debate. Each of the three measures came to the result that there is too high of a burden for the younger generations as a result of the given demographic change. If intergenerational justice is understood as a equal treatment of different generations, an improvement of the relation between contributions and benefits for the younger generations becomes a necessary item of social policy. To achieve such a situation the introduction of a funded pillar into the public pension system is, according to most economists, the solution. The pension reform of the year 2000/01 in Germany took this into account. The effects of this reform on the relation between the contributions and benefits, and as a result on the intergenerational justice will be investigated in this paper.
代际公平主导着关于公共养老金制度的讨论。特别是作为代际再分配衡量指标的隐含税率、内部回报率和代际账户，已将这场争论从科学界带入了政治辩论的头条。这三项衡量指标均得出结论，鉴于当前的人口结构变化，年轻一代的负担过重。如果将代际公平理解为对不同代人的平等对待，那么改善年轻一代的缴费与福利关系就成为社会政策的一项必要内容。根据大多数经济学家的观点，在公共养老金制度中引入基金支柱是实现这一目标的解决方案。德国2000/01年的养老金改革就考虑到了这一点。本文将研究这项改革对缴费与福利关系的影响，以及由此对代际公平的影响。
