Ongoing globalization and increased taxpayer mobility not only exacerbate already existing shortcomings when allocating taxing rights but also legal mismatches in regard of access to welfare benefits and voting rights. All three legal areas (taxation, access to welfare benefits and voting...

This paper explores the optimal risk sharing arrangement between generations in an overlapping generations model with endogenous growth. We allow for nonseparable preferences, paying particular attention to the risk aversion of the old as well as overall life-cycle risk aversion. We provide a...

Conventional wisdom states that the statutory split of payroll taxation between firms and workers is of no macroeconomic relevance, because the tax incidence is fully determined by the market structure. This paper breaks with this view by establishing a theoretical link between the statutory...

This paper examines magnitudes and business cycle dynamics of social security contributions (SSC). In most OECD countries studied, we document a negative covariation of payroll tax burdens with GDP and GDP growth at business cycle and lower frequencies. We assess the overall magnitude of the...

Die Grünen wollen Hartz IV durch ein garantiertes Einkommen ersetzen, das höher ist als das derzeitige Arbeitslosengeld II und nach Einkommen, Vermögen und Bedarf gewährt wird, ansonsten aber bedingungslos und ohne Sanktionen ist. Aktive Beschäftigungspolitik und Mindesteinkommenspolitik...

Food insecurity has become of increasing concern following the economic downturn during the COVID-19 pandemic and the subsequent sharp rise in inflation, including food price inflation. To better understand the conditions of food insecurity and the impacts of inflation and other drivers of food...