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  • Globalization and Factor Income Taxation (English)

    How has globalization affected the relative taxation of labor and capital, and why? To address this question, this paper builds and analyzes a new database of effective macroeconomic tax rates covering...

    Document Type: Policy Research Working Paper Report No.: WPS9973 Document Date: March 15, 2022 Disclosure Status: Disclosed Author: Bachas,Pierre Jean,Fisher-Post,Matthew,Jensen,Anders,Zucman,Gabriel

  • Informality, Consumption Taxes and Redistribution (English)

    Can consumption taxes reduce inequality in developing countries? This paper combines household expenditure data from 31 countries with theory to shed new light on the redistributive potential and optimal...

    Document Type: Policy Research Working Paper Report No.: WPS9267 Document Date: June 1, 2020 Disclosure Status: Disclosed Author: Bachas,Pierre Jean,Gadenne,Lucie,Jensen,Anders