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Zum 01.01.2005 muss der Gesetzgeber einen Konflikt beilegen, der seit nunmehr 50 Jahren besteht und seit über 20 Jahren das Bundesverfassungsgericht beschäftigt. Das hierzu notwendige Gesetz soll Gleichheit bei der Besteuerung der Altersvorsorge von Beamten und gesetzlich Rentenversicherten herbeiführen. Die Arbeit nähert sich der Reformaufgabe sowohl aus juristischer wie aus volkswirtschaftlicher Sicht. Den Schwerpunkt bildet die Entwicklung eines deterministischen, mikroökonomischen Gruppensimulationsmodells. Gestützt auf Einkommensverlaufsschätzungen werden die Verteilungswirkungen des Gesetzesentwurfes offen gelegt. Die ausgearbeitete Alternative verdeutlicht, wie eine Überhöhung der Steuerbelastung von Zwischengenerationen sowie Doppelbesteuerung vermieden werden kann.

Political structure & processes --- Economic theory & philosophy --- Monetary economics --- Welfare economics --- Commercial law --- Altersvorsorge --- beim --- Deutschland --- einer --- Einkommensverlaufsschätzungen --- Intergenerative --- Intergenerative Belastungsrechnung --- Inzidenz (Wirtschaft) --- Meindel --- nachgelagerten --- Rente --- Rentenbesteuerung --- Rentenreform --- Steuerbelastung --- Steuerrecht --- Übergang --- Verteilungsanalysen --- Verteilungswirkung

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Economists have had much to say about the impact of economic policies on growth, but little on their distributional consequences and poverty impact. The reorientation of development policy from structural adjustment to poverty reduction as the central objective thus called for new tools to examine distributional change. This book analyzes the poverty and distributional impact of policy changes and external shocks in three case studies from Latin America: Trade liberalization in Colombia and Brazil, and the gas boom in Bolivia. It uses an innovative approach that combines computable general equilibrium and microsimulation models. The country applications illustrate that distributional consequences depend very much on the nature of the shock or policy change as well as the characteristics of the country in question. The book issues a warning against policy prescriptions being based on oversimplifying assumptions and models.

Political science & theory --- Economic theory & philosophy --- Labour economics --- Development economics & emerging economies --- Brazil --- Colombia --- Bolivia --- Economic conditions --- Economic policy. --- America --- Approaches --- Armut --- Case --- Combining --- Distributional --- Economic --- External --- from --- Impact --- Income distribution --- Inzidenz (Wirtschaft) --- Kolumbien --- Latin --- Macro --- Macro-micro model --- Micro --- Microsimulation --- Policies --- Poverty --- Resource boom --- Shocks --- Studies --- Three --- Trade policy --- Political science --- Economics --- Labor economics. --- Development economics. --- Economic development --- Economic theory --- Political economy --- Social sciences --- Economic man --- Administration --- Civil government --- Commonwealth, The --- Government --- Political theory --- Political thought --- Politics --- Science, Political --- State, The