Consumption Taxes and Income InequalityAn International Perspective with Microsimulation ; Consumption Taxes and Income InequalityAn International Perspective with Microsimulation: LIS working papers series-No. 785

LIS working papers series-No. 785 ; Consumption taxes are often considered as the most anti-redistributive componentof the tax system. Yet, very few estimates, and fewer international comparisons of theredistributive impact of consumption taxes exist in the literature, due to scarce dataon household expenditures. We use household budget surveys and microsimulation toprovide consistent estimates of the regressivity of consumption taxes for a large panelof countries and years. We propose a new method for imputing consumption expen-diture across countries, using widely available data on income an... Mehr ...