Kinderfreibeträge in der gesetzlichen Rentenversicherung: Verteilungs- und Verhaltenswirkungen

Maximilian Blömer, Florian Buhlmann, Max Löffler, Andreas Peichl, Holger Stichnoth

Research output: Contribution to journalArticleProfessional


The 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.
Original languageEnglish
Pages (from-to)266–271
Issue number4
Publication statusPublished - Apr 2017
Externally publishedYes

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