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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.

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Within this research cluster, reform proposals are discussed and original solutions developed based on theoretical and empirical analyses. In addition to fiscal effects, the researchers also examine the incentive and distributional impacts on businesses and households. The goal is to develop strategies for sustainable fiscal policy as well as a viable and efficient system for protecting against the major life risks of old age, illness, and long-term care. To fulfill these objectives in a sustainable manner, competitive business conditions for the industrial healthcare sector are essential, among other factors.
 

Contact Persons

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Martin Beznoska

Dr. Martin Beznoska

Senior Economist for Financial Policy and Tax Policy

Tel: +49 30 27877-101 Martin Beznoska
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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 Jasmina Kirchhoff
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Jochen Pimpertz

Dr. Jochen Pimpertz

Head of the State, Taxes, Social Security Research Unit

Tel: +49 221 4981-760 Jochen Pimpertz
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Fearghal Raison

Fearghal Raison

: Economist for the State, Taxes, Social Security Research Unit

Tel: +49 221 4981-488
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Ruth Maria Schüler

Dr. Ruth Maria Schüler

Senior Economist for Social Security Systems and Income and Wealth Distribution

Tel: +49 221 4981-885 Ruth Maria Schüler
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Maximilian Stockhausen

Dr. Maximilian Stockhausen

Senior Economist for Social Security Systems and Income and Wealth Distribution

Tel: +49 30 27877 134 Maximilian Stockhausen

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Event 14. October 2026 Alexander Radunz

Expert Workshop on the Industrial Accelerator Act

The German Economic Institute (IW) and Frontier Economics are pleased to invite you to a rapporteur & stakeholder workshop on the Industrial Accelerator Act (IAA) in Brussels.

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The Honesty-Attitude-Behavior Gap: A Cross-Country Comparison
IW-Trends No. 3 29. September 2026

The Honesty-Attitude-Behavior Gap: A Cross-Country Comparison

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Honesty reduces transaction costs and is therefore a prerequisite for effective economic cooperation.

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Online-Veranstaltungsreihe „Von Brüssel nach Berlin”: Regionalentwicklung und Industriepolitik

Wir laden Sie herzlich zu einer weiteren Online-Veranstaltung unserer Veranstaltungsreihe „Von Brüssel nach Berlin“ ein. Mit ihr wollen wir in loser Folge Themen aus der europäischen in die deutsche Hauptstadt tragen.

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Complementary Capabilities for Circular Practices: Firm-Level Evidence in Germany on the Role of Digitalization and Innovation
External Publication 16. September 2026

Complementary Capabilities for Circular Practices: Firm-Level Evidence in Germany on the Role of Digitalization and Innovation

Sarah Lichtenthäler / Adriana Neligan in Journal of Circular Economy

The transition to a circular economy (CE) requires firms to reconfigure business models, processes and capabilities.

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Making Apprenticeships a Success: From Marketing to Hiring
IW-Report No. 38 11. September 2026

Making Apprenticeships a Success: From Marketing to Hiring

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In-company vocational training is a key factor in securing skilled labour. The first step in investing in future employees is to approach and recruit new apprentices. For many companies, filling the apprenticeship positions they offer is a challenge.

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