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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 @mbeznoska
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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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Ruth Maria Schüler

Dr. Ruth Maria Schüler

Economist for Social Security Systems and Income and Wealth Distribution

Tel: +49 221 4981-885 Ruth Maria Schüler
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Simon Schumacher

Simon Schumacher

Economist for Pharmaceutical Location Germany

Tel: +49 221 4981-866
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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 @StockhausenEcon
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All news

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The interplay of economic reasoning, voter preferences and party manifestos
IW-Analyse No. 156 10. June 2024

The Political Economy of Pension Reform

Jochen Pimpertz / Ruth Maria Schüler

As the German population ages, the country’s statutory pension scheme, which is financed on a pay-as-you-go basis, requires higher and higher contributions while the level of pensions is falling.

IW

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Investment needs in infrastructure and for the transformation
IW-Policy Paper No. 2 14. May 2024

Challenges for the debt brake

Sebastian Dullien* / Simon Gerards Iglesias / Michael Hüther / Katja Rietzler*

In 2019, Bardt et al. (2019) initially presented a comprehensive estimate of the unmet public investment needs in Germany not covered in household planning at the time, totaling around €460 billion over ten years.

IW

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A Macroeconomic Analysis of Wage-Price Spirals
IW-Analyse No. 155 9. January 2024

A Macroeconomic Analysis of Wage-Price Spirals

Thomas Obst / Maximilian Stockhausen

The subject of this Analysis is the forms that wage-price spirals can take and how they influence macroeconomic stability and inflationary trends in Germany.

IW

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Increasing pressure on the labor market
IW-Report No. 2 4. January 2024

Pharmaceutical industry: Increasing pressure on the labor market

Lydia Malin / Simon Schumacher

The shortage of skilled workers poses significant challenges for pharmaceutical companies in Germany and is expected to become increasingly problematic in the context of demographic changes. Concerning Germany's positioning in the international competition among innovative pharmaceutical locations, this shortage could become a hindrance.

IW

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An Analysis of the Earnings of Employees Covered and Not Covered by Collective Agreements Based on the SOEP
IW-Trends No. 4 29. December 2023

Do Companies Bound by Collective Agreements Pay Better?

Helena Bach/Andrea Hammermann

When discussing the gradual erosion of collective bargaining coverage, reference is often made to the importance of collective agreements in securing high salaries for employees.

IW

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