as Ziel des Beitrages liegt in der Analyse der Sparfahigkeit und spezifischer Vorsorgeformen von Personen bzw. Haushalten, deren Einkommen uberwiegend aus einer selbstandigen Erwerbstatigkeit erzielt wird. Zur Charakterisierung der Sparfahigkeit werden Informationen uber die Einkunfte und die Vermogensbestande von Haushalten mit einer selbstandig erwerbstatigen Bezugsperson ermittelt, bei deren Beurteilung auch der Haushaltstyp bzw. die spezifische Haushaltssituation berucksichtigt wird. Dies geschieht auf der Grundlage eines scientific use files der Einkommens- und Verbrauchsstichprobe des Statistischen Bundesamtes aus dem Jahre 1998. Als Resultat zeigt sich auf der Grundlage der Querschnittanalyse cum grano salis, das sich die Sparfahigkeit der Selbstandigen im Durchschnitt nicht wesentlich von der der abhangig Beschaftigten unterscheidet. Weiterhin wird deutlich, das die EVS "98 nur sehr eingeschrankt zur Analyse der Risikovorsorge privater Haushalte gegenuber sozialen Risiken geeignet ist. Es konnen dennoch Indizien ermittelt werden, die darauf hinweisen, das die Gruppe der Selbstandigen sehr heterogen im Hinblick auf die Vorsorge gegenuber einem Einkommensausfall und / oder einer zusatzlichen Belastung durch den Eintritt eines allgemeinen Lebensrisikos ist. So sind annahernd alle Personen in einer Kranken- und damit auch in der Pflegeversicherung abgesichert und rund 84,7 vH der Selbstandigen verfugen uber eine Altersvorsorge im engeren Sinne. Zu bedenken ist ferner, das die Moglichkeit einer Absicherung durch eine Institution der Sozialversicherung oder durch ein privatwirtschaftliches Unternehmen gegenuber einer Phase des Einkommensausfalls infolge fehlender Auftrage oder gegenuber einer Insolvenz nicht existiert.
The aim of the paper is to analyse the ability of persons or households, with earnings mainly
out of independent work, to save money and to look on the specific kind of provisions they
have made against so called social risks. To characterise the ability to save, the income and
wealth distribution of households with a self−employed head are determined. For this and for
judging the type of the household or the household situation has to be taken into account. This
is to be done on the basis of a scientific use file of the Income and Expenditure Survey
(IES ’98) of the Federal Statistical Office Germany of the year 1998.
The result on the basis of the cross section analysis is cum grano salis, that on average the
ability of households with a self−employed head to save money does not much differs from
that of the households with employed heads. Furthermore it becomes obvious, that the IES ’98
is only partly suitable to analyse the provisions of private households against social risks.
Nevertheless it is possible to gain some evidence on the heterogeneity of the group of self−employed households concerning the provisions against a loss of income and / or an additional
financial burden in consequence of the occurrence of a general risk of life. So nearly all
persons do have a health insurance, a long term care insurance, and around 84.7 % have an old
age security. Further it has to be taken into account, that the possibility of provision against a
phase without income due to the lack of orders or against insolvency does not exist.

/pdf/sparfahigkeit-und-vorsorge-gegenuber-sozialen-risiken-bei-26n5ozs2k3.pdf

Sparfähigkeit und Vorsorge gegenüber sozialen Risiken bei Selbständigen: Einige Informationen auf der Basis der Einkommens- und Verbrauchsstichprobe 1998

Studies of the rise of private defined-contribution pensions traditionally focus on social policy concerns about the allocation of risks and costs for beneficiaries and employers. There is, however...

/pdf/insuring-individuals-and-politicians-financial-services-1qn1vdw1jz.pdf

Insuring individuals … and politicians: financial services providers, stock market risk and the politics of private pension guarantees in Germany

In Germany, self-employment outside of agriculture has been increasing since the 1990s. This has been accompanied by a growing number of the 'new selfemployed', many of whom have come directly from unemployment and set up small companies, mainly in the service sector, with only small capital resources. This development has created new challenges for social policy. It raises the question of whether and to what extent the social security system for the selfemployed works and is capable of dealing with the new situation. To answer this question, this paper evaluates Germany´s legislation on the social protection of self-employment. It is argued, that the social legislation on selfemployment (e.g. on 'fictitious self-employment') in recent years remains contradictory and incomplete. Instead, legislation should be directed towards the overdue recognition of the general need to protect the self-employed. The various reform options that follow from the evaluation are discussed in detail in the conclusion.

/pdf/die-soziale-sicherung-von-selbststandig-erwerbstatigen-in-o52a97lqw4.pdf

Die soziale Sicherung von selbstständig Erwerbstätigen in Deutschland

How do institutional logics travel within a political economy? Employing insights from historical and ideational institutionalist theory, this article offers a novel understanding of change dynamic...

Invasion From Within: Ideas, Power, and the Transmission of Institutional Logics Between Policy Domains:

Diffusion, transfer and translation literatures assume that policy ideas are conceived exogenously, while domestic perspectives such as bricolage consider policy innovations as reactivated local id...

Between substantive and symbolic influence: diffusion, translation and bricolage in German pension politics

One of the characteristics of the structural development in the Federal Republic of Germany is the increase of self-employment. In contrary to the regulations for dependent employees, a large part of self-employed persons are not included in the social security system. Social security insurances for self-employed only exist as exceptions. Therefore, the increase of selfemployment without social security may cause problems within the social security system.
Our analysis shows that at present the data base is insufficient for statements about old-age security of self-employed. Nevertheless, it becomes clear that most of the self-employed are not included within the obligatory system of old-age security and that the existing structures are heterogeneous.

http://edoc.vifapol.de/opus/volltexte/2008/450/pdf/AP_03_2000.pdf

Selbständige und ihre Altersvorsorge: Sozialpolitischer Handlungsbedarf?

Die Durchfuhrung des Paradigmenwechsels in der deutschen Alterssicherungspolitik wird
gemeinhin der Rot-Grunen Regierungskoalition und den von ihr initiierten Reformen der
Jahre 2001 und 2004 zugeschrieben. Bei einer naheren Beschaftigung mit den Entwicklungen
in der vorangegangenen (letzten) Regierungsperiode der Regierung Kohl stellt sich aber
die Frage, ob es im Bereich der Alterssicherung denn wirklich anders gekommen ware,
wenn es im Jahre 1998 keinen Regierungswechsel gegeben hatte.
Das Papier untersucht diese Frage anhand einer weitgehend parallel zu den sozialpolitischen
Auseinandersetzungen und Entscheidungen uber die Rentenreform des Jahres 1999 gefuhrten
Diskussion: die angestrebte Einfuhrung von Pensionsfonds nach angelsachsischem
Muster als neues Instrument der Altersvorsorge in Deutschland.
Realisation of the paradigm shift in German pension policy is commonly attributed to the
Red-Green governing coalition and the pension reforms of 2001 and 2004 initiated by them.
When, however, delving into the developments of the preceding (last) governing period of
the Kohl government, the question arises, whether it really would have turned out differently
in the field of old-age security, if there had been no change of government in 1998.
The paper examines this question on the basis of a discussion, which took place parallel to
the socio-political debates and decisions about the 1999 pension reform: the intended implementation
of pension funds according to the Anglo-Saxon model as new instrument of
old-age provision in Germany.

https://www.econstor.eu/bitstream/10419/39350/1/602263336.pdf

Vom "Pensions-Sondervermögen" zur Riester-Rente - Einleitung des Paradigmenwechsels in der Alterssicherung unter der Regierung Kohl?

During the last few years a structural change in gainful employment is observed within the Federal Republic of Germany, which takes impact on the social security system. In this paper we try to find answers to the question, what the consequences of the substitution of dependent employment by self-employment for the organization of old-age security of self-employed are.
It may be possible, that socio-political reactions are necessary to avoid a erosion of the financial base of the statutory old-age security system and material poverty of former self-employed and retired people. A fundamental analysis of the status quo – as a first step - is presented.
A short overview of the available statistical data in the Federal Republic of Germany gives as main result, that only the Microzensus contains representative information both for the gainful employment and old age provision. Therefore we tried to select comprehensive information out of the Microzensus about gainful employment and the old age provision for groups of selfemployed, which are covered by obligatory old-age security systems. “Versicherte kraft Gesetz” (insured by operation of law), “Handwerker” (self-employed craftsmen), “Bezirksschornsteinfegermeister” (district master craftsmen of chimney-sweep), “Kunstler und Publizisten” (artists and publicist), “Landwirte” (farmers) and “Freie Berufe” (independent profession)belong to these groups. In order to examine the validation, we have compared our results with the results of the statistics of the Verband Deutscher Rentenversicherungstrager (VDR).
The results are quite unsatisfactory. On the one side, there are big difference between our results elaborated out of the Microzensus and the official statistics of the VDR. On the other side, information about groups, which are covered by other obligatory old-age security systems as the statutory one, seems not to be very valid. For example, although in the Microzensus too many self-employed declared to be insured in the statutory old-age security system, in the group of “artists and publicist” the number of people, shown as insured in the statutory old-age security system, is to low.
The reasons for these differences are not clear. Methodical problems are obvious in data capture and in the identification of the self-employed by using the occupational numbers for creating the groups “insured by operation of law”, “self-employed craftsmen” etc. A further reason is supposed in the simple fact, that the persons are ignorant about their status of being compulsory or voluntary insured in the statutory old-age security system.
All in all, this leads to the final appraisal, that the Microzensus-data used here are limited in analysing the statutory old-age provision of the self-employed.

http://edoc.vifapol.de/opus/volltexte/2008/420/pdf/AP_01_2001.pdf

Selbständige und ihre Altersvorsorge: Möglichkeiten der Analyse anhand der Mikrozensen und erste Ergebnisse

Seit dem 1. Januar 2002 haben alle Arbeitnehmer einen gesetzlichen Anspruch auf Entgeltumwandlung,
d. h. sie konnen vom Arbeitgeber verlangen, dass ein Teil ihres Arbeitsentgelts
fur den Aufbau betrieblicher Versorgungsanspruche verwendet wird. Zudem
wurden steuerliche Anreize geschaffen und die umgewandelten Entgelte fur eine
Ubergangszeit auch in der Sozialversicherung beitragsfrei gestellt. Durch diese Masnahmen
sollte die 2. Saule der Altersvorsorge gestarkt werden. Dies ist auch gelungen,
denn die betriebliche Altersvorsorge hat in den letzten Jahren an Bedeutung gewonnen.
Sie ist allerdings bei weitem noch nicht flachendeckend etabliert. Die vorgesehene Befristung
der Beitragsfreiheit ist daher sozialpolitisch derzeit sehr umstritten. Das Papier
untersucht formal-theoretisch, inwieweit die in der Diskussion vorgebrachten Argumente
gegen eine Abschaffung der Beitragsfreiheit der Entgeltumwandlung stichhaltig sind
und leitet daraus auch Anregungen fur empirische Untersuchungen ab.
Since 1st January 2002, all employees have a legal right to deferred compensation, i.e.
they can demand from their employer that part of their compensation is used for building
up occupational pension claims. To give incentives, this part of compensation was
exempted from tax and social insurance contributions. The intention was to strengthen
the 2nd pillar of old-age provision. This was successful, for occupational pension provision
gained significance during the last years. However, it has not yet been established
area-wide, and therefore, the planned limitation of contribution relief is highly disputed
and discussed at present. In this paper, the validity of arguments against the abolition of
contribution relief for deferred compensation is examined and proposals for empirical
research are given.

http://edoc.vifapol.de/opus/volltexte/2007/112/pdf/AP_11_2007.pdf

Angelika Oelschläger

Papers

Selbständige und ihre Altersvorsorge: Sozialpolitischer Handlungsbedarf?

Vom "Pensions-Sondervermögen" zur Riester-Rente - Einleitung des Paradigmenwechsels in der Alterssicherung unter der Regierung Kohl?

Selbständige und ihre Altersvorsorge: Möglichkeiten der Analyse anhand der Mikrozensen und erste Ergebnisse

Abgabenrechtliche Behandlung der arbeitnehmerfinanzierten betrieblichen Alterssicherung und daraus folgende verteilungspolitische Effekte