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Integrated tax and transfer system

Completed Project


Public Economics

Project Management

Stefan Bach

Project Period

December 16, 2020 - February 28, 2021

Commissioned by


In this study, we analyze a reform to better balance income taxation, social contributions and means-tested social benefits. In order to relieve low-wage earners and middle classes, the employee contributions to social security are to be integrated into the personal income tax and the top income tax rates are to be increased. In addition, families with low and middle income are to be relieved and means-tested social benefits simplified and more effective.

DIW Team

Topics: Taxes