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Breaking Down Inequality: Can Taxes Really be Redistributive?

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Public Finance Review

Published online on

Abstract

Public Finance Review, Volume 54, Issue 3, Page 361-413, May 2026.
This study examines the redistributive effects of tax system compositions across 107 countries from 1990 to 2020, using multiple econometric techniques and robustness checks to assess both short- and long-term dynamics. By stratifying countries by income ...