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| # consumption-taxes | ||
| Estimating the regressivity of consumption taxes with LIS data and microsimulation. | ||
| Estimating the impact of consumption taxes on income inequality with LIS data and microsimulation. | ||
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| [](https://doi.org/10.5281/zenodo.4291984) | ||
| Visit the [Project Home Page](https://julienblasco.github.io/consumption-taxes/). | ||
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| ## Paper | ||
| Blasco J., Guillaud E., Zemmour M. (2020) ["Consumption Taxes and Income Inequality: An International Perspective with Microsimulation"](http://www.lisdatacenter.org/wps/liswps/785.pdf), _LIS Working Paper Series_, No. 785. | ||
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| ## Data | ||
| Our data is hosted on Zenodo.org under the following Digital Object Identifier (click the badge below to access): | ||
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| [](https://doi.org/10.5281/zenodo.4291983) | ||
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| ## Code | ||
| The main program is available here: [LIS final imputation.do](LIS%20do-files/LIS%20final%20imputation.do) | ||
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| ## Contact | ||
| <[email protected]>, <[email protected]>, and <[email protected]>. |
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@@ -9,21 +9,29 @@ Our project is currently published in the LIS Working Paper Series. You may cite | |
| 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. | ||
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| ## Data | ||
| Our data is hosted on Zenodo.org under the following Digital Object Identifier (click the badge below to access): | ||
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| [](https://doi.org/10.5281/zenodo.4291983) | ||
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| There are 5 different files available to download: | ||
| ### Aggregated indicators (Gini coefficients, global tax ratios, etc.) | ||
| You can download here the Stata files (.dta) containing the latest indicators obtained with our microsimulation method. | ||
| - Core model (82 country-years): [ConsumptionTaxes_indicators_coremodel.dta](https://github.com/JulienBlasco/consumption-taxes/blob/master/DTA/ConsumptionTaxes_indicators_coremodel.dta?raw=true "ConsumptionTaxes_indicators_coremodel.dta") | ||
| - Lighter model (126 country-years): [ConsumptionTaxes_indicators_xtnddmodel](https://github.com/JulienBlasco/consumption-taxes/raw/master/DTA/ConsumptionTaxes_indicators_xtnddmodel.dta "ConsumptionTaxes_indicators_xtnddmodel") | ||
| These are the Stata files containing the latest indicators obtained with our microsimulation method. | ||
| - Core model (82 country-years): `ConsumptionTaxes_indicators_coremodel.dta` | ||
| - Lighter model (126 country-years): `ConsumptionTaxes_indicators_xtnddmodel.dta` | ||
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| ### Percentiles | ||
| You can download here the Stata files (.dta) containing the variables obtained with our microsimulation method, broken down in percentiles of disposable income. 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](https://github.com/JulienBlasco/consumption-taxes/raw/master/DTA/ConsumptionTaxes_percentiles_coremodel.dta "ConsumptionTaxes_percentiles_coremodel") | ||
| - Lighter model (126 country-years): [ConsumptionTaxes_percentiles_xtnddmodel](https://github.com/JulienBlasco/consumption-taxes/raw/master/DTA/ConsumptionTaxes_percentiles_xtnddmodel.dta "ConsumptionTaxes_percentiles_xtnddmodel") | ||
| These are the Stata files containing the variables obtained with our microsimulation method, broken down in percentiles of disposable income. 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.dta` | ||
| - Lighter model (126 country-years): `ConsumptionTaxes_percentiles_xtnddmodel.dta` | ||
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| ### Effective tax rates on consumption | ||
| The following dataset contains the implicit tax rates on consumption computed in our project with OECD National Accounts data: [18-07-27 OECD_itrcs.dta](https://github.com/JulienBlasco/consumption-taxes/raw/master/Itrcs%20scalings/Implicit%20tax%20rates/DTA/18-07-27%20OECD_itrcs.dta) | ||
| The following dataset contains the implicit tax rates on consumption computed in our project with National Accounts data: `18-07-27 OECD_itrcs.dta` | ||
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| ## Sources | ||
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| Our data is extracted from surveys on income and consumption, harmonized by the [Luxembourg Income Study](https://www.lisdatacenter.org). We used [OECD Statistics](https://stats.oecd.org) for National Accounts data on income, consumption and consumption tax revenue. The [code](https://github.com/JulienBlasco/consumption-taxes) is available on GitHub. | ||
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| ## Contact | ||
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| For any questions regarding the data or our research work, please contact us at <[email protected]>, <[email protected]>, and <[email protected]>. | ||