Mikrosimulationsrechnungen zu Reformoptionen steuerfinanzierter Sozialleistungen für die Kommission zur Sozialstaatsreform

Abstract

"In September 2025, a government commission on welfare state reform was tasked with submitting a report on how the German welfare state could be modernized and de-bureaucratized in the interests of citizens and administrations without compromising the level of social protection. To support the commission's deliberations, the effects of three general reform approaches were evaluated prospectively, based on behavioral microsimulation: the merging of housing benefit (“Wohngeld”) and child allowance (“Kinderzuschlag”) into a reformed basic income support scheme (Social Code II), the merging of housing benefit and child allowance into a new priority benefit, and the introduction of an earned income bonus into the tax system that replaces means-tested priority welfare benefits. This research report documents the methodology and results of the calculations performed." (Author's abstract, IAB-Doku) ((en))

Cite article

Blömer, M., Bonin, H., Bruckmeier, K., Fischer, L., Lange, T., Pannier, M., Sommer, M., Stichnoth, H. & Wiemers, J. (2026): Mikrosimulationsrechnungen zu Reformoptionen steuerfinanzierter Sozialleistungen für die Kommission zur Sozialstaatsreform. (Forschungsbericht / Bundesministerium für Arbeit und Soziales 681), Berlin, 68 p.