This article explores how German pension and retirement policy could be made more sustainable, focusing on selected current options for action rather than attempting to provide a comprehensive overview. Before turning to specific problems and perspectives, the article first discusses key...

These articles debate the pros and cons of the full income-splitting tax procedure. Ernst Niemeier defends this taxation scheme, because in his opinion it is not aimed at furthering families or children but making sure that a couple does not have to pay more taxes than two singles. He argues...