This paper investigates the effect of shifting taxes from labor income to consumption on labor supply and the distribution of income in Germany. We simulate stepwise increases in the value-added tax (VAT) rate, which are compensated by revenue-neutral reductions in income-related taxes. We...

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...

'No Poverty' and 'Reduced Inequalities' are two out of the 17 sustainable development goals of the United Nations. Nowadays, Kenya faces high levels of poverty and inequality: 36 percent of the population live below the poverty line and the Gini coefficient was 0.445 in 2015. Against this...

I use data from the 1994 Consumer Expenditure Survey as well as other sources to measure the distributional impact of green tax reforms and consumption tax reforms using both annual income and lifetime income approaches to rank households. A modest tax reform in which environmental taxes equal...