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
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
The EU and money: Who pays, who gets?
The German net position fell slightly in 2023 compared to the previous year, from 19.7 billion euros to 17.4 billion euros. However, it is still significantly higher than in the pre-Brexit period.
IW
The Political Economy of Pension Reform
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
Challenges for the debt brake
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