{"type":"script","doc_desc":{"producers":[{"name":"Reproducibility WBG","abbr":"DECDI","affiliation":"World Bank - Development Impact Department","role":"Verification and preparation of metadata"}],"prod_date":"2025-10-15","version":"1"},"project_desc":{"authoring_entity":[{"name":"Pierre Bachas","affiliation":"World Bank","email":"pbachas@worldbank.org"},{"name":"Mariano Sosa","affiliation":"World Bank","email":"msosa@worldbank.org"},{"name":"Matthew Wai-Poi","affiliation":"World Bank","email":"mwaipoi@worldbank.org"}],"title_statement":{"title":"Reproducibility package for Taxes, Spending And Equity: International Patterns And Lessons For Developing Countries","idno":"RR_WLD_2025_374"},"software":[{"name":"Stata","version":"18.0 MP"}],"scripts":[{"title":"Reproducibility package for Taxes, Spending And Equity: International Patterns And Lessons For Developing Countries","date":"2025-10","notes":"Computational reproducibility verified by Development Impact (DECDI) Analytics team, World Bank.","instructions":"See README in reproducibility package.","file_name":"FR_WLD_2025_374","zip_package":"FR_WLD_2025_374.zip","dependencies":"Stata dependencies are listed in the ado folder."}],"repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"production_date":"2025-10-15","abstract":"This paper examines the global evidence concerning which households pay which taxes and who benefits from what spending \u2013 and critically, what the net effect is for different households across the income distribution. The aim is to determine what patterns and lessons emerge for designing progressive fiscal policies. A global dataset of 96 countries is assembled spanning all regions of the world and all national income levels, grounded in the Commitment to Equity (CEQ) approach to fiscal incidence. Inequality is reduced by the taxes and spending covered in the CEQ framework in all countries studied. While richer countries reduce inequality to a greater degree on average, there is more variation within income levels than between them, thus highlighting the fact that progressive taxes and spending can be achieved at all income levels. However, poverty rises in all low-income countries in the data, most lower-middle income ones, and a majority of upper-middle income countries. This is because the benefit of transfers to poorer households usually are not sufficient to offset the burden of consumption taxes.","geographic_units":[{"name":"World","code":"WLD"}],"keywords":[{"name":"Taxes"},{"name":"Transfers"},{"name":"Equity"},{"name":"Poverty"},{"name":"Fiscal Policy"}],"topics":[{"id":"H20","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"General","parent_id":"H2"},{"id":" I38","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Government Policy \u2022 Provision and Effects of Welfare Programs","parent_id":"I3"},{"id":" O23","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Fiscal and Monetary Policy in Development","parent_id":"O2"}],"output":[{"type":"World Bank Reports & Flagships","description":"Prosperity Insight Series","title":"Taxes, Spending And Equity: International Patterns And Lessons For Developing Countries","uri":"https:\/\/documents.worldbank.org\/en\/publication\/documents-reports\/documentdetail\/099012926144522097"}],"language":[{"name":"English","code":"EN"}],"disclaimer":"The materials in the reproducibility packages are distributed as they were prepared by the staff of the International Bank for Reconstruction and Development\/The World Bank. The findings, interpretations, and conclusions expressed in this event do not necessarily reflect the views of the World Bank, the Executive Directors of the World Bank, or the governments they represent. The World Bank does not guarantee the accuracy of the materials included in the reproducibility package.","license":[{"name":"Modified BSD3","uri":"https:\/\/opensource.org\/license\/bsd-3-clause\/"}],"contacts":[{"name":"Pierre Bachas","affiliation":"World Bank","email":"pbachas@worldbank.org"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}],"data_statement":"Some data is restricted and has not been included in the reproducibility package. ","datasets":[{"name":"Government Revenue Dataset","note":"The authors used the 2021 version of the dataset, which is no longer publicly available. The current publicly available version (2023) extends the 2021 release by two additional years; however, results may differ when using the updated source. The 2021 data used by the authors is included in this package solely for reproducibility purposes.\nFile location: 01_data\/Revenue_composition\/3.1_fromPSPR\/donnees_graphes_rapport\/Merged_UNUWIDER.dta","uri":"https:\/\/www.ictd.ac\/dataset\/government-revenue-dataset\/","license_uri":"https:\/\/www.wider.unu.edu\/about\/copyright","license":" Creative Commons Attribution-NonCommercial-ShareAlike 3.0 IGO","citation":"UNU-WIDER Government Revenue Dataset\u2019. Version 2021. https:\/\/doi.org\/10.35188\/UNU-WIDER\/GRD-2021","access_type":"Data is publicly available and included in the reproducibility package"},{"name":"World Development Indicators","citation":"World Bank, World Development Indicators. [Dataset]. Retrieved from https:\/\/databank.worldbank.org\/source\/world-development-indicators","access_type":"Data is publicly available and included in the reproducibility package","note":"File location: 01_data\/Revenue_composition\/3.1_fromPSPR\/donnees_graphes_rapport\/API_SP.POP.TOTL_DS2_en_csv_v2_3852487.csv; \n01_data\/Spending_composition\/Boost\/population_wbopen.dta;\n01_data\/Spending_composition\/Boost\/gdp_curr_lcu.dta.\nIndicators: SP.POP.TOTL; GDP (current LCU). \n","license_uri":"https:\/\/www.worldbank.org\/en\/about\/legal\/terms-of-use-for-datasets","uri":"https:\/\/databank.worldbank.org\/source\/world-development-indicators","license":"Creative Commons Attribution 4.0 International License (CC BY 4.0)"},{"note":"Authors compilation using income and regional classification from International Monetary Fund, World Economic Outlook, and World Development Indicators.\nFiles location: 01_data\/Spending_composition\/IMF_GFS\/WB_IMF_ctry_classification.dta.\n","name":"World Bank Country Classification","access_type":"Data is publicly available and included in the reproducibility package"},{"uri":"https:\/\/data.imf.org\/en\/datasets\/IMF.STA:GFS_COFOG","name":"Government Expenditures by Function","license_uri":"https:\/\/www.imf.org\/en\/About\/copyright-and-terms#data","access_type":"Data is publicly available and included in the reproducibility package","note":"Source: International Monetary Fund. IMF Data. \nFiles location: IMF_GFS_Expenditure_by_Functions.xlsx. "},{"note":"International Institute for Sustainable Development (IISD) and Organization for Economic Co-operation and Development (OECD).\nFiles location: iisd_FossilFuelSubsidiesTracker_CountryData.xlsx. \nData was used to create Figure 4.2. Calculation are included in the Excel file. ","uri":"https:\/\/fossilfuelsubsidytracker.org\/country\/","name":"Fossil Fuel Subsidies Tracker","access_type":"Data is included in the reproducibility package"},{"name":"Poverty and Share Prosperity Report 2022 Data","uri":"Forthcoming at https:\/\/datacatalog.worldbank.org\/","note":"Source: World Bank. Poverty and Share Prosperity Team. (2022)\nFiles location: 01_data\/PSPR_CEQPartA&OECD.dta.\n01_data\/PSPR_CEQPartB&EUROMOD.dta. Data was provided to the authors directly by the Poverty and Share Prosperity Report team. ","access_type":"Data is restricted and is not included in the reproducibility package. The data is forthcoming on the Development Data Hub.  "},{"name":"Boost Dataset","uri":"Forthcoming at https:\/\/datacatalog.worldbank.org\/","note":"Source: World Bank. Boost team. (2021)\nFiles location: 01_data\/Spending_composition\/Boost\/aggregator_reduced.xlsm. Data was provided to the authors by email by mmastruzzi@worldbank.org. The file \u201caggregator_reduced.xlsm\u201d contains an ad-hoc classification and categorizes spending items in to large spending categories. ","access_type":"Data is restricted and is not included in the reproducibility package. The data is forthcoming on the Development Data Hub.  "}],"reproduction_instructions":"To reproduce the findings in the paper, a new user should follow these steps:\n1. **Access the required data:** Obtain the necessary restricted datasets and place them in the appropriate folder within the project directory.\n2. **Run the master script:**  Open the `00_master.do` file, update the path to match your local directory, and run the code.\n3. **Generate outputs:**  Running the code will produce an Excel file named `WSB_stata_outputs`, which is used to create the figures stored in the `WSB_figures` folder.\nSince obtaining access to the restricted data may not be feasible for most users, the results reproduced by the verification team are included in this reproducibility package.","technology_requirements":"Runtime: 15 minutes","technology_environment":"Paper exhibits were reproduced on a computer with the following specifications:\n\u2022 OS: Windows 11 Enterprise\n\u2022 Processor: Intel(R) Core(TM) i5-1145G7 CPU @ 2.60GHz\n\u2022 Memory available: 15.7 GB"},"tags":[{"tag":"DOI"},{"tag":"Open Code"},{"tag":"Restricted Data"}],"schematype":"script"}