Reproducibility package for Horizontal Equity Of Taxation: Citizen Beliefs And Policy Preferences

Benin Harmonised Survey on Household Living Conditions (EHCVM)

Source: National Institute of Statistics and Economic Analysis (INSAE), accessed via the World Bank internal website. Years: 2015. Access date: October 2019. File location: "Reproducibility_microsimulations\data\Surveys\raw\Benin2015".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

National Institute of Statistics and Economic Analysis. 2015. Benin Harmonised Survey on Household Living Conditions (EHCVM) [dataset]. Accessed in October 2019. Unpublished data.

Brazil Consumer Expenditure Survey (POF)

Source: Instituto Brasileiro de Geografia e Estatística (IBGE). Years: 2008-2009. Access date: April 2018. File location: "Reproducibility_microsimulations\data\Surveys\raw\Brazil2009".

Data is publicly available and included in the reproducibility package.

Custom license

https://www.ibge.gov.br/en/statistics/social/labor/17387-pof-2008-2009-en.html

Instituto Brasileiro de Geografia e Estatística (IBGE). 2009. Brazil Consumer Expenditure Survey [dataset]. https://www.ibge.gov.br/en/statistics/social/labor/17387-pof-2008-2009-en.html. Accessed on April 2018.

Burkina Faso Comprehensive Survey on Household Living Conditions (EICVM)

Source: National Institute of Statistics and Demography (INSD), accessed via the World Bank internal website. Years: 2009. Access date: December 2019. File location: "Reproducibility_microsimulations\data\Surveys\raw\BurkinaFaso2009".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

National Institute of Statistics and Demography. 2009. Burkina Faso Comprehensive Survey on Household Living Conditions (EICVM) [dataset]. Accessed on December 2019. Unpublished data.

Burundi Survey on Household Living Conditions (ECVM)

Source: Institute of Statistics and Economic Studies (Institut de Statistiques et d'Etudes Economiques), accessed via the World Bank internal website. Years: 2014. Access date: November 2017. File location: "Reproducibility_microsimulations\data\Surveys\raw\Burundi2014".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

Institute of Statistics and Economic Studies. 2014. Burundi Survey on Household Living Conditions (ECVM) [dataset]. Accessed on November 2017. Unpublished data.

Cameroon Household Survey (ECAM)

Source: National Institute of Statistics (NIS), accessed via the World Bank internal website. Years: 2014. Access date: March 2016. File location: "Reproducibility_microsimulations\data\Surveys\raw\Cameroon2014".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

National Institute of Statistics (NIS). 2014. Cameroon Household Survey [dataset]. https://ins-cameroun.cm/en/. Accessed March 2016. Unpublished data.

Chile Household Budget Survey (EPF)

Source: National Institute of Statistics (Instituto Nacional de Estadísticas, INE). Years: 2017. Access date: May 2018. File location: "Reproducibility_microsimulations\data\Surveys\raw\Chile2017".

Data is publicly available and included in the reproducibility package.

CC BY-SA 4.0 (Attribution-ShareAlike 4.0 International)

https://creativecommons.org/licenses/by-sa/4.0/deed.en

https://www.ine.gob.cl/estadisticas-por-tema/sociedad-y-condiciones-de-vida/encuesta-de-presupuestos-familiares

National Institute of Statistics (INE). 2017. Chile Household Budget Survey [dataset]. https://www.ine.gob.cl/estadisticas-por-tema/sociedad-y-condiciones-de-vida/encuesta-de-presupuestos-familiares. Accessed May 2018.

Colombia National Survey of Income and Expenditure (ENIG)

Source: National Administrative Department of Statistics (Departamento Administrativo Nacional de Estadística, DANE). Years: 2006-2007. Access date: February 2018. File location: "Reproducibility_microsimulations\data\Surveys\raw\Colombia2007".

Data is publicly available and included in the reproducibility package.

Custom license

https://microdatos.dane.gov.co/index.php/catalog/204/get-microdata

National Administrative Department of Statistics (DANE). 2007. Colombia National Survey of Income and Expenditure [dataset]. https://microdatos.dane.gov.co/index.php/catalog/204/get-microdata. Accessed February 2018.

Comoros Survey on Household Consumption Expenditure (EDMC)

Source: National Microdata Archive (Archive nationale de microdonnées), accessed via the World Bank internal website. Years: 2013. Access date: September 2019. File location: "Reproducibility_microsimulations\data\Surveys\raw\Comoros2013".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

National Microdata Archive. 2013. Survey on Household Consumption Expenditure in the Comoros (EDMC) [dataset]. Accessed on September 2019. Unpublished data.

Congolese Household Survey for Poverty Assessment (ECOM)

Source: National Statistics Institute (Institut National de la Statistique), accessed via the World Bank internal website. Years: 2005. Access date: March 2014. File location: "Reproducibility_microsimulations\data\Surveys\raw\Congo_Rep2005".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

National Statistics Institute. 2005. Congolese Household Survey for Poverty Assessment (ECOM) [dataset]. Accessed on March 2014. Unpublished data.

Costa Rica National Survey of Household Income and Expenditure (ENIGH)

Source: National Institute of Statistics and Census (Instituto Nacional de Estadística y Censos, INEC). Years: 2014. Access date: January 2018. File location: "Reproducibility_microsimulations\data\Surveys\raw\Costa_Rica2014".

Data is publicly available and included in the reproducibility package.

CC BY-SA 4.0 (Attribution-ShareAlike 4.0 International)

https://creativecommons.org/licenses/by-sa/4.0/deed.en

https://inec.cr/estadisticas-fuentes/encuestas/encuesta-nacional-ingresos-gastos-los-hogares

National Institute of Statistics and Census (INEC). 2014. Costa Rica National Survey of Household Income and Expenditure [dataset]. https://inec.cr/estadisticas-fuentes/encuestas/encuesta-nacional-ingresos-gastos-los-hogares. Accessed January 2018.

Democratic Republic of the Congo 1-2-3 Survey on Employment and the Informal Sector (E123)

Source: National Statistics Institute (Institut National de la Statistique), accessed via the World Bank internal website. Years: 2005. Access date: July 2018. File location: "Reproducibility_microsimulations\data\Surveys\raw\Congo_DRC2005".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

National Statistics Institute. 2005. Democratic Republic of the Congo 1-2-3 Survey on Employment and the Informal Sector (E123) [dataset]. Accessed on July 2018. Unpublished data.

Dominican Republic Household Income and Expenditure Survey (ENIGH)

Source: National Statistics Office, accessed via the World Bank internal website. Years: 2007-2008. Access date: June 2019. File location: "Reproducibility_microsimulations\data\Surveys\raw\Dominican_Rep2007".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

National Statistics Office. 2007. Dominican Republic Household Income and Expenditure Survey (ENIGH) [dataset]. Accessed on June 2019. Unpublished data.

Ecuador National Survey of Income and Expenditure of Urban and Rural Households (ENIGHUR)

Source: National Institute of Statistics and Census (Instituto Nacional de Estadística y Censos, INEC). Years: 2012. Access date: October 2018. File location: "Reproducibility_microsimulations\data\Surveys\raw\Ecuador2012".

Data is publicly available and included in the reproducibility package.

CC BY 4.0 (Attribution 4.0 International)

https://creativecommons.org/licenses/by/4.0/

https://www.ecuadorencifras.gob.ec/encuesta-nacional-de-ingresos-y-gastos-de-los-hogares-urbanos-y-rurales/

National Institute of Statistics and Census (INEC). 2012. National Survey of Income and Expenditure of Urban and Rural Households [dataset]. https://www.ecuadorencifras.gob.ec/encuesta-nacional-de-ingresos-y-gastos-de-los-hogares-urbanos-y-rurales/. Accessed October 2018.

India National Sample Survey (NSS)

Source: Ministry of Statistics and Programme Implementation, accessed via the World Bank internal website. Years: 2012. Access date: May 2023. File location: "Reproducibility_microsimulations\data\Surveys\raw\India2012".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

Ministry of Statistics and Programme Implementation. 2012. India National Sample Survey (NSS) [dataset]. Accessed on May 2023. Unpublished data.

Indonesia National Socio-Economic Survey (SUSENAS)

Source: BPS-Statistics Indonesia (Badan Pusat Statistik), accessed via the World Bank internal website. Years: 2019. Access date: February 2020. File location: "Reproducibility_microsimulations\data\Surveys\raw\Indonesia2019".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

BPS-Statistics Indonesia. 2019. Indonesia National Socio-Economic Survey (SUSENAS) [dataset]. Accessed on February 2020. Unpublished data.

Mexico National Survey of Household Income and Expenditure (ENIGH)

Source: National Institute of Statistics and Geography (Instituto Nacional de Estadística y Geografía, INEGI). Years: 2014. Access date: July 2017. File location: "Reproducibility_microsimulations\data\Surveys\raw\Mexico2014".

Data is publicly available and included in the reproducibility package.

Custom license

https://www.inegi.org.mx/programas/enigh/tradicional/2014/

National Institute of Statistics and Geography (INEGI). 2014. Mexico National Survey of Household Income and Expenditure [dataset]. https://www.inegi.org.mx/programas/enigh/tradicional/2014/. Accessed July 2017.

Montenegro Household Budget Survey (HBS)

Source: Statistical Office of Montenegro, accessed via the World Bank internal website. Years: 2009. Access date: April 2013. File location: "Reproducibility_microsimulations\data\Surveys\raw\Montenegro2009".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

Statistical Office of Montenegro. 2009. Montenegro Household Budget Survey (HBS) [dataset]. Accessed on April 2013. Unpublished data.

Morocco National Survey on Household Consumption and Expenditure (ENCDM)

Source: High Commission for Planning of Morocco, accessed via the World Bank internal website. Years: 2001. Access date: May 2013. File location: "Reproducibility_microsimulations\data\Surveys\raw\Morocco2001".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

High Commission for Planning of Morocco. 2001. National Survey on Household Consumption and Expenditure (ENCDM) [dataset]. Accessed on May 2013. Unpublished data.

Mozambique Household Budget Survey (IOF)

Source: National Institute of Statistics, accessed via the World Bank internal website. Years: 2009. Access date: May 2013. File location: "Reproducibility_microsimulations\data\Surveys\raw\Mozambique2009".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

National Institute of Statistics. 2009. Mozambique Household Budget Survey (IOF) [dataset]. Accessed on May 2013. Unpublished data.

Niger National Survey on Household Budgets and Consumption (ENBCM)

Source: National Institute of Statistics (Institut National de la Statistique), accessed via the World Bank internal website. Years: 2007. Access date: May 2013. File location: "Reproducibility_microsimulations\data\Surveys\raw\Niger2007".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

National Institute of Statistics. 2007. Niger National Survey on Household Budgets and Consumption (ENBCM) [dataset]. Accessed on May 2013. Unpublished data.

Pakistan Social and Living Standards Measurement (PSLM)

Source: Pakistan Bureau of Statistics, accessed via the World Bank internal website. Years: 2019. Access date: March 2020. File location: "Reproducibility_microsimulations\data\Surveys\raw\Pakistan2019".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

Pakistan Bureau of Statistics. 2019. Pakistan Social and Living Standards Measurement (PSLM) [dataset]. Accessed on March 2020. Unpublished data.

Paraguay Survey of Income, Expenditure, and Consumption Value (EIGyCV)

Source: National Institute of Statistics (INE), accessed via the World Bank internal website. Years: 2011. Access date: December 2020. File location: "Reproducibility_microsimulations\data\Surveys\raw\Paraguay2011".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

National Institute of Statistics (INE). 2011. Survey of Income, Expenditure, and Consumption Value (EIGyCV) [dataset]. Accessed on December 2020. Unpublished data.

Peru National Household Survey (ENAHO)

Source: National Institute of Statistics and Informatics (INEI). Years: 2017. Access date: April 2018. File location: "Reproducibility_microsimulations\data\Surveys\raw\Peru2017".

Data is publicly available and included in the reproducibility package.

Custom license

https://webinei.inei.gob.pe/anda_inei/index.php/catalog/306/accesspolicy

https://proyectos.inei.gob.pe/microdatos/index.htm

National Institute of Statistics and Informatics (INEI). 2017. Peru National Household Survey [dataset]. https://proyectos.inei.gob.pe/microdatos/index.htm. Accessed April 2018.

Philippines Family Income and Expenditure Survey (FIES)

Source: Philippines Statistics Authority (PSA), accessed via the World Bank internal website. Years: 2018. Access date: February 2023. File names: "2018_FIES_vol2.csv", "FIES PUF 2018 Vol.1.csv". File location: "Reproducibility_microsimulations\data\Surveys\raw\Philippines2018".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

Philippines Statistics Authority (PSA). 2018. Philippines Family Income and Expenditure Survey (FIES) [dataset]. Accessed on February 2023. Unpublished data.

Rwanda Integrated Household Living Conditions Survey (EICV)

Source: National Institute of Statistics of Rwanda (NISR). Years: 2014. Access date: July 2016. File location: "Reproducibility_microsimulations\data\Surveys\raw\Rwanda2014".

Data is publicly available and included in the reproducibility package.

CC BY 4.0 (Attribution 4.0 International)

https://creativecommons.org/licenses/by/4.0/

https://microdata.statistics.gov.rw/index.php/catalog/74

National Institute of Statistics of Rwanda (NISR). 2014. Rwanda Integrated Household Living Conditions Survey (EICV) [dataset]. https://microdata.statistics.gov.rw/index.php/catalog/74. Accessed July 2016.

Senegal Survey on Household Spending in the Capital (EDMC)

Source: National Data Archiving of Senegal (ANADS). Years: 2008. Access date: May 2019. File location: "Reproducibility_microsimulations\data\Surveys\raw\Senegal_Dakar2008".

Data is publicly available and included in the reproducibility package.

CC BY 4.0 (Attribution 4.0 International)

https://creativecommons.org/licenses/by/4.0/

https://anads.ansd.sn/index.php/catalog/8/get-microdata

National Data Archiving of Senegal (ANADS). 2008. Senegal Survey on Household Spending in the Capital [dataset]. https://anads.ansd.sn/index.php/catalog/8/get-microdata. Accessed May 2019.

Tanzania Household Budget Survey

Source: Tanzania National Bureau of Statistics. Years: 2011-2012. Access date: July 2018. File location: "Reproducibility_microsimulations\data\Surveys\raw\Tanzania2012".

Data is publicly available and included in the reproducibility package.

Custom license

https://microdata.nbs.go.tz/index.php/catalog/18

Tanzania National Bureau of Statistics. 2012. Tanzania Household Budget Survey [dataset]. https://microdata.nbs.go.tz/index.php/catalog/18. Accessed July 2018.

Tunisia National Survey on Household Budgets, Consumption and Living Standards

Source: Institut National de la Statistique - Ministère de la Planification et de la Coopération Internationale, accessed via the World Bank internal website. Years: 2010. Access date: March 2015. File location: "Reproducibility_microsimulations\data\Surveys\raw\Tunisia2010".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution, and it is not included in the reproducibility package. Available to World Bank Staff only. The variable_inventory.xlsx file includes the list of variables of the original dataset. For further information, please submit a request at the following link: https://forms.office.com/pages/responsepage.aspx?id=wP6iMWsmZ0y1bieW2PWcNmTmqwCI7_RHlz1s0dklU7tUMVNEWjNWN1VMMVlBMjUyNk00TlBSNjFDWC4u&route=shorturl.

Custom license

Institut National de la Statistique - Ministère de la Planification et de la Coopération Internationale. 2010. Tunisia National Survey on Household Budgets, Consumption and Living Standards [dataset]. Accessed on March 2015. Unpublished data.

Country Codes

Source: The datasets/country-codes repository on GitHub, maintained by the Frictionless Data / datahub.io community. Consolidates country code information from multiple official sources, including the UN Protocol and Liaison Service (formal country names), the Unicode CLDR Project (customary English short names), the UN Statistics Division (ISO 3166 codes), currency-iso.org (ISO 4217 codes), geonames.org (capitals, languages, continents), and the SEC's EDGAR system. Access date: June 2023. File location: "Reproducibility_microsimulations\data\countrycode2d_region.csv".

Data is publicly available and included in the reproducibility package.

Open Data Commons Public Domain Dedication and License (PDDL) v1.0

https://opendatacommons.org/licenses/pddl/

https://datahub.io/core/country-codes

Frictionless Data. (2014). Country Codes [Dataset]. GitHub. https://github.com/datasets/country-codes. Accessed June 2023.

World Bank Development Indicators (WDI)

Source: World Bank. Access date: varies by file (see below). File location: "Reproducibility_microsimulations\data\". Files included: - "API_NY.GDP.PCAP.PP.KD_DS2_en_excel_v2_5607670.xls" — GDP per Capita, PPP (Constant 2021 International $). Accessed July 2023. - "API_PA.NUS.PPP_DS2_en_excel_v2_5607721.xls" — PPP Conversion Factor, GDP (LCU per International $). Accessed July 2023. - "wb_stats.dta" — Country-level statistics (multiple indicators). Accessed February 2025. - "Country_information.xlsx" — Compiled by the authors. Indicators used: GDP per capita (current US$), Gini index, and PPP conversion factor. Accessed March 2021. - "wbopendata_metadata.dta" — Country metadata retrieved via Stata wbopendata command. Accessed March 2026.

Data is publicly available and included in the reproducibility package.

Creative Commons Attribution 4.0 (CC BY 4.0)

https://creativecommons.org/licenses/by/4.0/

https://databank.worldbank.org/source/world-development-indicators

World Bank. (2023, 2025, 2026). World Development Indicators [Dataset]. https://databank.worldbank.org/source/world-development-indicators. Accessed on various dates (see note).

TaxDev Employment Income Taxes Dataset (EITD)

Source: McNabb, K. (2022). Access date: November 2024. File location: "Reproducibility_microsimulations\data\TaxDevEITDv0.2.xlsx".

Data is publicly available and included in the reproducibility package.

CC BY-NC-ND 4.0 (Attribution-NonCommercial-NoDerivatives 4.0 International)

https://creativecommons.org/licenses/by-nc-nd/4.0/

https://odi.org/en/publications/the-taxdev-employment-income-taxes-dataset-and-technical-guide/

McNabb, K. (2022). The TaxDev Employment Income Taxes Dataset (v1.0) [Dataset]. ODI. https://odi.org/en/publications/the-taxdev-employment-income-taxes-dataset-and-technical-guide/. Accessed November 2024.

Global Findex Database (Global Financial Inclusion) – Saving Rates

Source: World Bank Global Findex Database (Global Financial Inclusion). Access date: July 2024. File location: "Reproducibility_microsimulations\data\saving_rates.dta".

Data is publicly available and included in the reproducibility package.

Creative Commons Attribution 4.0 (CC BY 4.0)

https://creativecommons.org/licenses/by/4.0/

https://datacatalog.worldbank.org/int/search/dataset/0039935

World Bank. (2024). Global Findex Database (Global Financial Inclusion) [Dataset]. Washington, DC: World Bank. https://datacatalog.worldbank.org/int/search/dataset/0039935. Accessed July 2024.

Value-Added Tax (VAT) Parameters Data

Source: Worldwide Tax Summaries, PwC (PricewaterhouseCoopers). Access date: June 2022. File location: "Reproducibility_microsimulations\data\VAT_DATA.xlsx".

Data is publicly available but does not allow redistribution and is not included in the reproducibility package.

All rights reserved (PwC proprietary)

https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates

PwC. (2022). Worldwide Tax Summaries: Value-Added Tax (VAT) Rates [Dataset]. https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates. Accessed June 2022.

Gethin Public Finance Statistics

Source: Gethin, A. (2024). A New Database of General Government Revenue and Expenditure by Function, 1980–2022. Access date: November 2024. File location: "Reproducibility_microsimulations\data\gethin-public-finance-statistics.dta".

Data is publicly available and included in the reproducibility package.

Custom license

https://amory-gethin.fr/data.html

Gethin, A. (2024). A New Database of General Government Revenue and Expenditure by Function, 1980–2022 [Dataset]. https://amory-gethin.fr/data.html. Accessed November 2024.

Formality Share – Actual and Predicted

Source: Bachas, P., Gadenne, L., and Jensen, A. (2024). Access date: November 2024. File name: "dataset_formalityshare_actualpredict.dta". File location: "Reproducibility_microsimulations\data\dataset_formalityshare_actualpredict.dta".

Data is publicly available and included in the reproducibility package.

CC BY 4.0 (Attribution 4.0 International)

https://creativecommons.org/licenses/by/4.0/

https://zenodo.org/records/8284123

Bachas, P., Gadenne, L., and Jensen, A. (2024). Informality, Consumption Taxes, and Redistribution [Dataset]. Review of Economic Studies. https://doi.org/10.1093/restud/rdad095. Accessed November 2024.

Country List for Loop

Source: Authors' compilation. Includes the name of the countries in the microsimulations along with the names of all relevant files required. Access date: July 2025. File location: "Reproducibility_microsimulations\data\country_list_for_loop.xlsx".

Data is publicly available and included in the reproducibility package.

IMF World Revenue Longitudinal Database (WoRLD) – Tax Collection

Source: International Monetary Fund, World Revenue Longitudinal Database. Access date: December 2025. File location: "Reproducibility_microsimulations\data\world-imf2024-v1.dta".

Data is publicly available and included in the reproducibility package.

Custom license

https://www.imf.org/en/about/copyright-and-terms

https://www.imf.org/en/topics/fiscal-policies/world-revenue-longitudinal-database

International Monetary Fund. (2024). World Revenue Longitudinal Database (WoRLD) [Dataset]. https://www.imf.org/en/topics/fiscal-policies/world-revenue-longitudinal-database. Accessed December 2025.

Classification of Individual Consumption According to Purpose (COICOP)

Source: United Nations Statistics Division. Access date: June 2023. File location: "Reproducibility_microsimulations\data\Surveys\raw\additional".

Data is publicly available and included in the reproducibility package.

Custom license

un.org/en/aboutun/terms/

https://unstats.un.org/unsd/classifications/coicop

United Nations Statistics Division. (2023). Classification of Individual Consumption According to Purpose (COICOP) [Dataset]. https://unstats.un.org/unsd/classifications/coicop. Accessed June 2023.

Final Consumption Expenditure (Households and NPISH - Non-Profit Institutions Serving Households)

Source: OECD National Accounts Statistics. Access date: February 2026. File location: "Reproducibility_microsimulations\data". File names: OECD.SDD.NAD,DSD_NAMAIN10@DF_TABLE1_EXPENDITURE,2.0,filtered,2026-02-19 18-17-16.xlsx; and OECD.SDD.NAD,DSD_NAMAIN10@DF_TABLE1_EXPENDITURE,2.0,filtered,2026-02-19 18-27-01.xlsx.

Data is publicly available and included in the reproducibility package.

Custom license

https://www.oecd.org/en/about/terms-conditions.html

https://data-explorer.oecd.org/vis?lc=en&df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_NAMAIN10%40DF_TABLE1_EXPENDITURE&df[ag]=OECD.SDD.NAD&df[vs]=2.0&dq=A.AUS.......XDC.V..&lom=LASTNPERIODS&lo=5&to[TIME_PERIOD]=false

OECD (2026). Annual GDP and Components – Expenditure Approach [Dataset]. OECD National Accounts Statistics. https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_NAMAIN10%40DF_TABLE1_EXPENDITURE&df[ag]=OECD.SDD.NAD&df[vs]=2.0. Accessed February 2026.

World Inequality Database – Pre-tax Income Distribution

Source: World Inequality Database (WID). Access date: February 2026. File location: "Reproducibility_microsimulations\data\WID_Data_27022026-175951.xlsx".

Data is publicly available and included in the reproducibility package.

Custom license

https://wid.world/data/

World Inequality Database. (2026). Pre-tax Income Distribution [Dataset]. https://wid.world/data/. Accessed February 2026.

Coefficients from Cross-Country Regressions on Informality Consumption Shares

Source: Compiled by the authors based on Appendix Table E4 from Bachas, P., Gadenne, L., and Jensen, A. (2024). Access date: March 2026. File location: "Reproducibility_microsimulations\data\Bachas_coef_allcountries.dta".

Data is publicly available and included in the reproducibility package.

Custom license

https://doi.org/10.1093/restud/rdad095

Bachas, P., Gadenne, L., and Jensen, A. (2024). Informality, Consumption Taxes, and Redistribution. The Review of Economic Studies, 91(5), 2604–2634. https://doi.org/10.1093/restud/rdad095.

Horizontal Equity Multi-Country Online Survey Experiment

Online experiment with approximately 15,000 respondents in Colombia, India, Indonesia, Nigeria, and the Philippines. File location: "Reproducibility_experiments\online survey\data\raw".

Data is currently under embargo and will be made available through the World Bank Microdata Library.

Horizontal Equity Pakistan In-Person Survey Experiment

In-person Survey with 2,609 individuals in Lahore, Pakistan between May and July 2024. File location: "Reproducibility_experiments\in-person survey\data\raw".

Data is currently under embargo and will be made available through the World Bank Microdata Library.

World Bank – Income Level Classification

Source: Compiled by the authors based on Bachas, P., Gadenne, L., and Jensen, A. (2024). Access date: January 2026. File location: "Reproducibility_microsimulations\data\OGHIST_2025_10_07.xlsx".

Data is publicly available and included in the reproducibility package.

Creative Commons Attribution 4.0 (CC BY 4.0)

https://creativecommons.org/licenses/by/4.0/

https://datahelpdesk.worldbank.org/knowledgebase/articles/906519-world-bank-country-and-lending-groups

World Bank. (2025). World Bank Country and Lending Groups – Historical Classification [Dataset].

Non-Profit Institutions Serving Households (NPISH) Final Consumption Expenditure

Source: DECRG Data Team, World Bank. Access date: February 2026. File location: "Reproducibility_microsimulations\data\HH and NPISHs FCE - From 2000.xlsx".

Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package. Please contact: data@worldbank.org

Custom license