Inkomensherverdeling door sociale zekerheid. Jaar- versus levensduurbenadering

Samenvatting

In this paper we compare the redistributive impact of the Dutch social security system on an annual basis with the lifetime redistributive impact. The analysis confirms the theoretical notion that the lifetime impact is smaller than the annual incidence studies suggest. This especially holds for the old-age pensions and social assistance and to a lesser extent the disability state pension. We also find that the younger the cohort is the larger the difference is. However, the employee insurances do not necessarily imply a smaller redistributive impact on a lifetime basis. The results are of course affected by the discount rate used and the assumptions with respect to income growth. The discount rate generally appears to be negatively correlated with the redistributive impact, whereas the effect from income growth is less straightforward. [ABSTRACT FROM AUTHOR]; Copyright of Mens en Maatschappij is the property of Amsterdam University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)