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...

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...