The Distributional Profile of Taxes on Income, Wealth and Consumption in Advanced Economies

Markus Jantti, Åbo Akademi University

This paper examines the distributional profile of taxes on income, wealth and consumption in selected countries using data from the Luxembourg Wealth Study. Special attention is paid to the distribution of the tax burdens across demographic groups, comparing the incidence of different taxes on the same households. The results provide information on the degree and patterns of progressivity and regressivity of different forms of taxation, how the tax burden varies across demographic groups.