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...