Die gute Konjunktur hat die Haushaltssituation von Bund, Ländern und Kommunen sowie der Sozialversicherungen im Jahr 2007 erheblich verbessert. Doch für eine Entwarnung ist es noch zu früh. Ein ehrbarer Staat, der auf das langfristige Wohl seiner Bürger bedacht ist, darf die fiskalische...

Die im Zuge der Einführung des Euro beschlossenen Obergrenzen für die staatliche Neuverschuldung und den Schuldenstand - die sogenannten Maastricht-Kriterien - sind für die Stabilität der Gemeinschaftswährung wie die Konsolidierung der nationalen Haushalte von zentraler Bedeutung. Da sie...

To ensure the sustainability of public pension finances in light of the increase in life-expectancy Germany as well as other OECD countries have decided to raise the statutory retirement age. Against this background, this paper presents the main trends of the development of pensionable ages in...

"This paper analyzes the impact of demographic change on the labor force in Germany. First, to account for observable trends in labor force participation a cohort-component model is applied to project the future development of the labor force. Based on this trend scenario we assess the impact of...

The aftermath of the economic crisis and the burden of the fiscal stimulus packages call for considerable consolidation efforts by federal and state governments to meet the goal of a structurally balanced budget as required by the German debt brake in the medium-run. However, the real challenge...

The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...