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 levels and incorporating measures of tax effort, progressivity, and inequality quartiles, the analysis provides a detailed view of fiscal redistribution. Results show strong temporal persistence and relative support for the median voter hypothesis in high- and middle-income economies. Economic growth and informality negatively affect redistribution, while unemployment has income-specific impacts. Tax structure is central: PIT and SSC are most effective in high- and middle-income countries, while CIT and indirect taxes dominate in low-income economies. Structural progressivity enhances redistribution across all groups, and tax effort is particularly impactful in low-income countries. These findings highlight the importance of appropriate tax policy and fiscal capacity in achieving sustained redistribution.
Lucas Menescal (Fri,) studied this question.