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.
The State, Taxes, Social Security
Contact Persons
Dr. Martin Beznoska
Senior Economist for Financial Policy and Tax Policy
Tel: +49 30 27877-101 Mail: beznoska@iwkoeln.de @mbeznoska
Dr. Tobias Hentze
Head of the State, Taxes, Social Security Research Unit
Tel: +49 221 4981-748 Mail: hentze@iwkoeln.de
Dr. Björn Kauder
Senior Economist for Financial Policy and Tax Policy
Tel: +49 221 4981-516 Mail: kauder@iwkoeln.de
Dr. Jasmina Kirchhoff
Project Manager for Pharmaceutical Location Germany
Tel: +49 221 4981-813 Mail: kirchhoff@iwkoeln.de
Dr. Jochen Pimpertz
Head of the State, Taxes, Social Security Research Unit
Tel: +49 221 4981-760 Mail: pimpertz@iwkoeln.de
Dr. Ruth Maria Schüler
Economist for Social Security Systems and Income and Wealth Distribution
Tel: +49 221 4981-885 Mail: schueler@iwkoeln.de
Simon Schumacher
Economist for Pharmaceutical Location Germany
Tel: +49 221 4981-866 Mail: simon.schumacher@iwkoeln.de
Dr. Maximilian Stockhausen
Senior Economist for Social Security Systems and Income and Wealth Distribution
Tel: +49 30 27877 134 Mail: stockhausen@iwkoeln.de @StockhausenEconAlle Beiträge
Punching up or Punching down?: How Stereotyping the Rich and the Poor Impacts Redistributive Preferences in Germany
Redistribution and the welfare state have been linked by academic discourse to narratives that portray specific societal groups as ‘deserving’ or ‘undeserving’. The present analysis contributes to this scholarship in a twofold manner.
IW
Tax expenditures in OECD countries: Findings from the Global Tax Expenditures Database
The Global Tax Expenditures Database (https://GTED.net/) collects national reports on tax expenditures for 101 countries for the period from 1990 to the present. Based on these data, the development of tax expenditures in the 38 OECD countries between 1999 and today is examined.
IW
New attempt to harmonise corporate taxation in the EU
In the course of 2023, the European Commission plans to present a proposal for a new corporate tax system under the title "Business in Europe: Framework for Income Taxation (BEFIT)".
IW
Factors Influencing the Decentralised Energy Transition in North Rhine-Westphalia
North Rhine-Westphalia (NRW), the most populous of Germany’s sixteen states and an industrial heartland, is a particular focus of the energy transition. Despite considerable progress in expanding the use of renewable energy, NRW still lags far behind other German states.
IW
„Actuarially Fair” Reductions in Early Retirees’ Pension Benefits
Calls for the reduction in state pension benefits for early retirees to reflect real insurance risks imply that early retirement need not involve any additional costs.
IW