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The State, Taxes, Social Security

The demographic transition, digitalisation and decarbonisation all pose major challenges for the state's welfare, spending and fiscal policies. In this Research Unit, our researchers use theoretical and empirical analyses as a basis for discussing the merits of proposed reforms and put forward their own solutions. In addition to the fiscal consequences of such measures, they also investigate the incentives they create and the distribution effects for companies and private households. The aim is to develop ways of achieving a sustainable fiscal policy while also providing affordable, effective and efficient insurance against life's major risks: old age poverty, illness and long-term disability. To meet these needs over the long term, it will be necessary to ensure a competitive business environment for the healthcare industry.

Contact Persons

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Martin Beznoska

Dr. Martin Beznoska

Senior Economist for Financial Policy and Tax Policy

Tel: +49 30 27877-101
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Tobias Hentze

Dr. Tobias Hentze

Head of the State, Taxes, Social Security Research Unit

Tel: +49 221 4981-748
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Björn Kauder

Dr. Björn Kauder

Senior Economist for Financial Policy and Tax Policy

Tel: +49 221 4981-516
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Jasmina Kirchhoff

Dr. Jasmina Kirchhoff

Project Manager for Pharmaceutical Location Germany

Tel: +49 221 4981-813
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Jochen Pimpertz

Dr. Jochen Pimpertz

Head of the State, Taxes, Social Security Research Unit

Tel: +49 221 4981-760
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Ruth Maria Schüler

Dr. Ruth Maria Schüler

Economist for social security systems and income and wealth distribution

Tel: +49 221 4981-885
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Simon Schumacher

Simon Schumacher

Economist für Pharmastandort Deutschland

Tel: +49 221 4981-866
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Maximilian Stockhausen

Dr. Maximilian Stockhausen

Economist for Income and Wealth Distribution

Tel: +49 30 27877 134
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Alle Beiträge

123 results
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Influence of structural changes on income distribution
IW-Report No. 63 26. November 2022

IW Distribution Report 2022: Influence of structural changes on income distribution

Maximilian Stockhausen

Academization, immigration and demographic change are defining issues of our time and influence the distribution of income. This year's report therefore focuses on the question of which long-term structural changes in the net income distribution are associated with a higher average level of education, increased net immigration and a higher share of older fellow citizens in the total population.

IW

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Asset accumulation for retirement provision
IW-Policy Paper No. 6 6. October 2022

Asset accumulation for retirement provision

Michael Hüther / Jochen Pimpertz

The pay-as-you-go statutory pension insurance is intended to protect workers in Germany from having to rely on tax-financed assistance in old age. However, due to the ageing of society the security level of the statutory pension insurance must decrease.

IW

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Proposals for more liquidity in private households and companies
IW-Policy Paper No. 5 24. September 2022

Effective aid programs in the energy price crisis

Tobias Hentze / Michael Hüther

The energy price crisis is a huge challenge for economic policy. With the three relief packages, the government has given some important support, but the economic policy lacks a stringent line. All measures should currently have the top priority to secure liquidity for private households and companies over the winter.

IW

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Should the State Pension Scheme Take Different Socio-demographic Backgrounds into Account?
IW-Trends No. 2 6. July 2022

Should the State Pension Scheme Take Different Socio-demographic Backgrounds into Account?

Florian Blank / Johannes Geyer, Peter Haan, Maximilian Schaller / Jochen Pimpertz / Reinhold Thiede / Martin Werding

While German law stipulates a standard retirement age for all members of the public pension scheme, empirical studies have shown that life expectancy is unevenly distributed within the population, varying according to income level, professional status, occupational health risks, and gender.

IW

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Fiscal and Economic Effects of Local Austerity
External Publication 20. June 2022

Fiscal and Economic Effects of Local Austerity

Melinda Fremerey / Andreas Lichter / Max Löffler in CESifo Working Papers

We study the consequences of a large-scale austerity program targeting financially-constrained municipalities in Germany. For identification, we exploit the quasi-random assignment of treatment among equally-distressed municipalities using a difference-in-differences design.

IW

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