Our Publications
Our studies systematically investigate social policy questions with an empirically rigorous approach.
The focus is on data-driven analyses that make societal developments understandable and place them in context.
Key findings are presented clearly and interpreted within the political framework, with the aim of opening up new perspectives for policy and practice and providing robust foundations for decision-making.
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The German Tax and Transfer System
How do tax allowances in the existing German tax system affect the tax burden on different income deciles and household types? And what happens if tax allowances are converted into lump-sum tax credits? This study on the German tax and transfer system, conducted under the scientific direction of Prof. Dr Andreas Peichl (ifo Institute), examines these questions using selected examples.