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
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![Martin Beznoska Martin Beznoska](/fileadmin/_processed_/d/3/csm_IW-Martin_Beznoska_DPR1283_Roth-iwmedien-RET2f_c753509b45.jpg)
Dr. Martin Beznoska
Senior Economist for Financial Policy and Tax Policy
Tel: +49 30 27877-101 Mail: beznoska@iwkoeln.de @mbeznoska![Tobias Hentze Tobias Hentze](/fileadmin/_processed_/6/9/csm_Hentze__Tobias_02_067375ff42.jpg)
Dr. Tobias Hentze
Head of the State, Taxes, Social Security Research Unit
Tel: +49 221 4981-748 Mail: hentze@iwkoeln.de![Björn Kauder Björn Kauder](/fileadmin/_processed_/0/7/csm_Kauder_Dr.Bj%C3%B6rn_FRLS1284_d4a2ee273d.jpg)
Dr. Björn Kauder
Senior Economist for Financial Policy and Tax Policy
Tel: +49 221 4981-516 Mail: kauder@iwkoeln.de![Jasmina Kirchhoff Jasmina Kirchhoff](/fileadmin/_processed_/f/8/csm_Kirchhoff__Jasmina_02_15e235a21a.jpg)
Dr. Jasmina Kirchhoff
Project Manager for Pharmaceutical Location Germany
Tel: +49 221 4981-813 Mail: kirchhoff@iwkoeln.de Jasmina Kirchhoff![Jochen Pimpertz Jochen Pimpertz](/fileadmin/_processed_/4/e/csm_IW-Pimpertz__Dr._Jochen__DPR0691_Roth-iwmedien-RET2f_42e1b4e075.jpg)
Dr. Jochen Pimpertz
Head of the State, Taxes, Social Security Research Unit
Tel: +49 221 4981-760 Mail: pimpertz@iwkoeln.de Jochen Pimpertz![Ruth Maria Schüler Ruth Maria Schüler](/fileadmin/_processed_/d/6/csm_Schueler_Ruth_FRLS1567_0565418a33.jpg)
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![Simon Schumacher Simon Schumacher](/fileadmin/_processed_/1/e/csm_Schumacher_Simon_2022_7a693feb5d.jpg)
Simon Schumacher
Economist for Pharmaceutical Location Germany
Tel: +49 221 4981-866 Mail: simon.schumacher@iwkoeln.de![Maximilian Stockhausen Maximilian Stockhausen](/fileadmin/_processed_/1/8/csm_Stockhausen-Maximilian_997ba97558.png)
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
![The interplay of economic reasoning, voter preferences and party manifestos The interplay of economic reasoning, voter preferences and party manifestos](/fileadmin/_processed_/3/e/csm_Analysen_156_Politische-%C3%96konomie-der-Rentenreform_6eb472660f.png)
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.
Jochen Pimpertz / Ruth Maria Schüler IW
![Investment needs in infrastructure and for the transformation Investment needs in infrastructure and for the transformation](/fileadmin/_processed_/5/5/csm_IW-Policy-Paper_2024-Investitionsbedarfe_1c1446d2f4.png)
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.
Sebastian Dullien* / Simon Gerards Iglesias / Michael Hüther / Katja Rietzler* IW
![A Macroeconomic Analysis of Wage-Price Spirals A Macroeconomic Analysis of Wage-Price Spirals](/fileadmin/_processed_/7/9/csm_Analysen_155_Makro%C3%B6konomische_Analyse-Lohn-Preis-Spirale_45f4eaad19.png)
A Macroeconomic Analysis of Wage-Price Spirals
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.
Thomas Obst / Maximilian Stockhausen IW
![Increasing pressure on the labor market Increasing pressure on the labor market](/fileadmin/_processed_/e/8/csm_IW-Report_2024-Pharmaindustrie-AM_3b944960b4.png)
Pharmaceutical industry: Increasing pressure on the labor market
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.
Lydia Malin / Simon Schumacher IW
![An Analysis of the Earnings of Employees Covered and Not Covered by Collective Agreements Based on the SOEP An Analysis of the Earnings of Employees Covered and Not Covered by Collective Agreements Based on the SOEP](/fileadmin/_processed_/e/f/csm_IW-Trends_2023-04-07_Bach_Hammermann_3f1db303f5.png)
Do Companies Bound by Collective Agreements Pay Better?
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.
Helena Bach/Andrea Hammermann IW
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