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 Jasmina Kirchhoff
Dr. Jochen Pimpertz
Head of the State, Taxes, Social Security Research Unit
Tel: +49 221 4981-760 Mail: pimpertz@iwkoeln.de Jochen Pimpertz
Dr. Ruth Maria Schüler
Economist for Social Security Systems and Income and Wealth Distribution
Tel: +49 221 4981-885 Mail: schueler@iwkoeln.de Ruth Maria Schüler
Dr. Maximilian Stockhausen
Senior Economist for Social Security Systems and Income and Wealth Distribution
Tel: +49 30 27877 134 Mail: stockhausen@iwkoeln.de Maximilian Stockhausen @StockhausenEconAll news
IW Distribution Report 2024: Current trends and challenges for distribution policy
The coronavirus pandemic, the energy price crisis and the associated high inflation rates have left their marks. The fall in real wages up to the beginning of 2023 has offset some of the real wage growth of previous years: on average for 2023, the real wage index was at the same level as in 2015.
IW
Agenda 2030 for pension policy: Guidelines for the 21st legislative period and beyond
In Germany, first cohorts of the baby boomer generation are about to enter regular or early retirement. This threatens a decline in labour supply on the one hand and an increase in expenditure for pensions, healthcare and long-term care on the other.
IW
Employment shortly before and after retirement
As a result of demographic trends, around a quarter of all employees in the mechanical engineering sector are expected to retire in the next ten years. This corresponds to more than 296,000 people.
IW
How Germans Decide when to Retire
As German life expectancy has increased over recent decades, the number of years retirees draw a pension has also risen significantly.
IW
Civil service at federal, states and municipalities
In recent years, the federal, state and local governments have significantly increased their staffing levels. Nevertheless, many places are complaining about a shortage of staff, partly because increasing regulation is putting a strain on public sector staff.
IW