Data on the Impact of Consumption Taxes on Income Inequality

This data is part of a research project on the impact of consumption taxes on inequality by Julien Blasco, Elvire Guillaud and Michaël Zemmour.

Our project is currently published in the LIS Working Paper Series. You may cite it as:

Blasco J., Guillaud E., Zemmour M. (2020) “Consumption Taxes and Income Inequality: An International Perspective with Microsimulation”, LIS Working Paper Series, No. 785.

You are free to use the datasets we provide here, but please cite them as:

Blasco J., Guillaud E., Zemmour M., Data on the Impact of Consumption Taxes on Income Inequality, https://doi.org/10.5281/zenodo.4291984, October 2020.

For detailed information on the method used, please refer to Blasco, Guillaud and Zemmour (2020). In particular, the appendices describe the imputation models used for consumption. All the coefficients are given, which allows for a replication of this imputation method in other datasets.

The code used is available at https://github.com/JulienBlasco/consumption-taxes.

Our data is base on surveys on income and consumption, harmonized by the Luxembourg Income Study. We used OECD Statistics for National Accounts data on income, consumption and consumption tax revenue.

Description of the data

The data is constituted of five tables.

• Two datasets are aggregated indicators at the country-year level, such as Gini coefficients for different concepts of income, global consumption tax-to-income ratios, anti-redistributive effect of consumption taxes:
  • For the core model (82 country-years): ConsumptionTaxes_indicators_coremodel.dta
  • For the lighter model (126 country-years):  ConsumptionTaxes_indicators_xtnddmodel
• Two datasets are variables broken down by percentiles of disposable income, within each country-year. Please note that these data are mainly for graphing purposes, not detailed analysis at the percentile level:
  • Core model (82 country-years): ConsumptionTaxes_percentiles_coremodel
  • Lighter model (126 country-years): ConsumptionTaxes_percentiles_xtnddmodel
• One dataset that contains the implicit effective tax rates on consumption, computed with National Accounts data: 18-07-27 OECD_itrcs.dta