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- Bridge to retirement: Mannheim model instead of a traditional . . . - BUSE
The Mannheim Model is an attractive and convincing alternative to traditional severance payments for employers to reduce jobs among employees approaching retirement
- Microsoft Word - ISSP2. 5-FinArch-Rev-01Apr04. doc
We present a model which relates the actual retirement decisions of older workers, as observed in the data provided by the 1984-1997 German Socio-Economic Panel (GSOEP), to the relevant statutory pension rules We then use this model to predict future retirement decisions under reformed pension rules
- Taxation of Severance Payments Upon Termination: A Comprehensive Guide . . .
Tax Optimization Models 1 Mannheim Model This model involves depositing the severance payment into a special account that funds early retirement Benefits: No immediate taxation Avoidance of progressive tax disadvantages Social security contributions apply only at the time of retirement payouts 2 „Escape Clause“
- Micro Modeling of Retirement Decisions in Germany
Early retirement in Germany is very costly and amplifies the burden which the German public pension system has to carry due to population aging This paper shows that the German pension system provides strong incentives to retire early
- CESifo Working Paper no. 9461
We investigate the unemployment pathway to retirement in Germany and study the causal effects of two early retirement reforms Reform 1 (NRA) increased normal retirement age stepwise from 60 to 65 Simultaneously, it became possible to use early retirement with benefit discounts
- Brücke zur Rente: Mannheimer Modell statt klassischer Abfindung?
Das Mannheimer Modell basiert auf folgender Idee: Statt einer klassischen Abfindungszahlung an den ausscheidenden Arbeitnehmer nutzen Arbeitgeber und Arbeitnehmer die Möglichkeiten des Sozialversicherungsrechts
- 7. Retirement Timing and Social Stratification in Germany
In a nutshell, the German “high everything” model (Streeck) combines high wages and high standards of social protection to achieve high productivity and international competitiveness at the expense of high unemployment
- Microsoft Word - ISSP2. 5-English. doc
We present a model which relates the actual retirement decisions of older workers, as observed in See Börsch-Supan (1998, 2000a), Börsch-Supan and Schnabel (1998), and Birg and Börsch-Supan (1999) for accounts of the demographic and economic problems confronting the statutory pension scheme
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