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Public Finance, Social Security, Distribution

Researchers in the competence area Public Finance, Social Security, Distribution study the fiscal effects of political measures.

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If we are to solve the challenges facing our society, such as public debt crisis and demographic change, first of all we need a sound theoretical and empirical analysis of public budgets and social insurance systems. Responding to this need, the researchers of the unit ‘Public Finance, Social Security Systems, Income and Wealth Distribution’ examine the fiscal consequences of specific government policies, analyse the incentive and distribution effects for companies and private households and evaluate governmental redistribution policies.

Our aim is to develop ideas for effective long-term financial policies and reliable and efficient social insurance coverage for the major risks in life, i.e. old age, illness and long- term care. In the European context this requires a profound analysis of the Member States’ regulatory framework in order to understand interdependencies between varying national subsystems.

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Sections of the Research Unit

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Contact

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Jochen Pimpertz

Dr. Jochen Pimpertz

Head of Cluster The State, Taxes, Social Security

Tel: +49 221 4981-760
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Martin Beznoska

Dr. Martin Beznoska

Senior Economist for Financial Policy and Tax Policy

Tel: +49 30 27877-101
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Tobias Hentze

Dr. Tobias Hentze

Head of Cluster The State, Taxes, Social Security

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
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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
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Simon Schumacher

Simon Schumacher

Economist für Pharmastandort Deutschland

Tel: +49 221 4981-866
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Maximilian Stockhausen

Dr. Maximilian Stockhausen

Economist for Income and Wealth Distribution

Tel: +49 30 27877 134
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Studies and contributions

71 results
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Should the State Pension Scheme Take Different Socio-demographic Backgrounds into Account?
IW-Trends No. 2 6. July 2022

Should the State Pension Scheme Take Different Socio-demographic Backgrounds into Account?

Florian Blank / Johannes Geyer, Peter Haan, Maximilian Schaller / Jochen Pimpertz / Reinhold Thiede / Martin Werding

While German law stipulates a standard retirement age for all members of the public pension scheme, empirical studies have shown that life expectancy is unevenly distributed within the population, varying according to income level, professional status, occupational health risks, and gender.

IW

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The Need for Skilled Labour in an Era of Digital Transformation
IW-Trends No. 2 24. June 2022

Pharmaceuticals in Transition: The Need for Skilled Labour in an Era of Digital Transformation

Jasmina Kirchhoff / Lydia Malin / Simon Schumacher

The shortage of skilled workers is increasingly confronting companies in Germany with major challenges. In view of the demographic and transformational tasks, there is a considerable danger that this situation will exacerbate.

IW

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Tax concessions in OECD countries
IW-Report No. 34 13. June 2022

Tax concessions in OECD countries

Martin Beznoska / Christian von Haldenwang / Ruth Maria Schüler

The Global Tax Expenditures Database (https://gted.net/) collects national reports on tax expenditures for 101 countries for the period from 1990 to the present.

IW

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A Focus on the Middle Class - Demarcation, Development and Mobility
IW-Trends No. 2 16. May 2022

A Focus on the Middle Class - Demarcation, Development and Mobility

Judith Niehues / Maximilian Stockhausen

In 2018, roughly every second German was a member of the middle class as measured by income, a proportion which has barely changed for more than a decade. However, the lower income threshold of this middle-income group has risen - an indication of increased prosperity.

IW

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Determinants and Normative Implications
IW-Trends No. 1 9. March 2022

Pension Concerns in Germany: Determinants and Normative Implications

Ruth Maria Schüler

The level of statutory pensions for future generations is set to decline systematically. If future retirees are to maintain their standard of living, they will therefore need to supplement their statutory benefits with private and occupational pensions – a change already initiated with the pension reforms of the early 2000s.

IW

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An International Comparison
IW-Trends No. 1 9. February 2022

Where the German Pharmaceutical Industry Sources its Intermediate Inputs: An International Comparison

Jasmina Kirchhoff

The Corona pandemic has led to increasing demands for the reshoring of pharmaceutical production back to Germany. A strategic dependence on non-European active ingredient and drug manufacturers is cited as an argument.

IW

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Disrupted Production, Price Rises and Pandemic Policies
IW-Trends No. 4 29. November 2021

IW Economic Forecast Winter 2021: Disrupted Production, Price Rises and Pandemic Policies

IW-Forschungsgruppe Gesamtwirtschaftliche Analysen und Konjunktur

In the course of 2021 Germany’s economic recovery has once again perceptibly lost momentum. After the strain brought about at the beginning of the year by the lockdown for the second and third waves of the Covid19 pandemic, manufacturing and construction companies are now struggling with a shortage of materials, while higher prices for fossil fuels are imposing an additional burden.

IW

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Industry policy recommendations for a sustainable pharmaceutical industry
IW-Policy Paper No. 22 24. September 2021

More medicines "made in Germany" via international networking

Jasmina Kirchhoff

The Corona pandemic has put the German pharmaceutical industry more than ever in the focus of political and social discussions. At an unprecedented speed, pharmaceutical companies have developed and brought to market four vaccines approved in Europe – German companies have played a major role in this success.

IW

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Analysis of the party programs and outlook for the coming legislative period
IW-Policy Paper No. 19 19. September 2021

Income tax policy in the federal election campaign

Martin Beznoska / Tobias Hentze

Income tax policy plays a relevant role in the election programs for the German federal election 2021. According to the election programs, basically all parties are aiming for relief for small and medium incomes and for households with children.

IW

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An Estimate of the Potential of Inheritance Tax to Relieve the Labor Factor
IW-Policy Paper No. 18 14. September 2021

An Estimate of the Potential of Inheritance Tax to Relieve the Labor Factor

Martin Beznoska / Tobias Hentze

In der politischen Debatte wird teilweise argumentiert, dass die Erbschaftsteuer die bessere Vermögensteuer sei.

IW