Publikationen

@article{Schultis2025b,

title = {Non-Contributory Benefits in Germany – An Analysis Using Generational Accounting},

author = {Sebastian Schultis and Sebastian Stramka},

doi = {https://doi.org/10.1515/zsr-2024-0023},

year  = {2025},

date = {2025-03-22},

urldate = {2025-03-22},

journal = {Zeitschrift für Sozialreform / Journal of Social Policy Research},

issue = {Online first},

keywords = {fiscal sustainability, Fiskalische Nachhaltigkeit, generational accounting, Generationenbilanzierung, intergenerational burden sharing},

pubstate = {published},

tppubtype = {article}

}

@article{Bahnsen2023,

title = {Curbing the Demographic ‘Drifting Dune’ in Long-Term Care Insurance Financing: The Case of Germany},

author = {Lewe Bahnsen and Florian Wimmesberger},

url = {https://onlinelibrary.wiley.com/doi/full/10.1111/issr.12315},

year  = {2023},

date = {2023-03-13},

urldate = {2023-01-01},

journal = {International Social Security Review},

volume = {76},

issue = {1},

pages = {35-56},

abstract = {Long-term care provision and financing are becoming increasingly important matters in all ageing economies. Therefore, a major challenge for policy makers is to strike a balance between adequate care and sustainable financing. In this study, we evaluate the proposal of a so-called sustainability factor in German long-term care insurance. Considering changes in the beneficiary-contributor ratio, it aims for a rule-based consideration of demographic dynamics to alleviate pressure on long-term care financing. Using the framework of generational accounting, we demonstrate that this proposal could have a relieving effect on finances, depending on the share of involvement of current and future generations. It may offer an option for pay-as-you-go long-term care insurance systems worldwide that need to curb the impact of ageing societies. Therefore, this article addresses policy makers tasked with designing a sustainable financing model for long-term care insurance. It demonstrates that the sustainability factor represents a step towards sustainable finances and, thus, it might be one component of a more comprehensive reform package.},

keywords = {demography, generational accounting, intergenerational burden sharing, Long-term care insurance, sustainability},

pubstate = {published},

tppubtype = {article}

}

@article{Wimmesberger2022,

title = {Myopic Fiscal Policy during the COVID-19 Pandemic and its Intergenerational Burden},

author = {Florian Wimmesberger and Stefan Seuffert},

url = {https://www.tandfonline.com/doi/full/10.1080/09644008.2022.2056594},

doi = {10.1080/09644008.2022.2056594},

year  = {2022},

date = {2022-04-01},

urldate = {2022-04-01},

journal = {German Politics},

abstract = {The COVID-19 pandemic has greatly affected global social and economic activities. While German economic output has declined dramatically, the German federal government’s reactions to the direct and indirect effects of the pandemic have resulted in an unprecedented public deficit. Leading politicians urge repaying the debts induced by the pandemic, as this rather myopic fiscal policy raises questions regarding fiscal sustainability. This study addresses policymakers who are designing amortisation solutions; employing the method of generational accounting provides fundamental insights into the effects of diverse amortisation scenarios on intergenerational burden sharing. The results demonstrate that current and future generations are unequally burdened depending on the period, instrument and amortisation target. These findings indicate that a long-term amortisation process initiated promptly after the COVID-19 crisis is crucial for intergenerational equity.},

keywords = {COVID-19, fiscal policy, fiscal sustainability, generational account, intergenerational burden sharing},

pubstate = {published},

tppubtype = {article}

}