What accounts for differences in the extent of nationalist sentiments across countries and over time? One prominent argument is that greater economic inequality prompts states to generate more nationalism as a diversion that discourages their citizens from recognizing economic inequality and...

Cross-national research on the causes and consequences of income inequality has been hindered by the limitations of existing inequality datasets: greater coverage across countries and over time is available from these sources only at the cost of significantly reduced comparability across...

Using observational micro data from the Luxembourg Income Study (LIS), we assess the redistributive impact of tax and transfer configurations across 22 OECD countries for the period 1999-2013. After recovering new tax data (employer social contributions), we measure the reduction of income...

Consumption taxes are often considered as the most anti-redistributive component of the tax system. Yet, very few estimates, and fewer international comparisons of the redistributive impact of consumption taxes exist in the literature, due to scarce data on household expenditures. We use...

The literature on tax systems generally considers each type of tax in a self-contained way, with its own distributive characteristics. While the income tax is considered as a progressive tax, social insurance contributions are seen as being regressive, namely because of ceilings. Using a...