Guillaud, Elvire; Olckers, Matthew; Zemmour, Michaël - 2017
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 inequality due to the four structural dimensions of tax and transfer systems: the …