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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The State, Taxes, Social Security
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

Dr. Martin Beznoska
Senior Economist for Financial Policy and Tax Policy
Tel: +49 30 27877-101 Mail: beznoska
Dr. Tobias Hentze
Head of the State, Taxes, Social Security Research Unit
Tel: +49 221 4981-748 Mail: hentze
Dr. Björn Kauder
Senior Economist for Financial Policy and Tax Policy
Tel: +49 221 4981-516 Mail: kauder
Dr. Jasmina Kirchhoff
Project Manager for Pharmaceutical Location Germany
Tel: +49 221 4981-813 Mail: kirchhoff
Dr. Jochen Pimpertz
Head of the State, Taxes, Social Security Research Unit
Tel: +49 221 4981-760 Mail: pimpertz
Fearghal Raison
: Economist for the State, Taxes, Social Security Research Unit
Tel: +49 221 4981-488 Mail: raison
Dr. Ruth Maria Schüler
Senior Economist for Social Security Systems and Income and Wealth Distribution
Tel: +49 221 4981-885 Mail: schueler
Dr. Maximilian Stockhausen
Senior Economist for Social Security Systems and Income and Wealth Distribution
Tel: +49 30 27877 134 Mail: stockhausenAll news
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