{"type":"script","doc_desc":{"producers":[{"name":"Reproducibility WBG","abbr":"DECDI","affiliation":"World Bank - Development Impact Department","role":"Verification and preparation of metadata"}],"prod_date":"2026-05-13","version":"1"},"project_desc":{"authoring_entity":[{"name":"Mahvish Shaukat","affiliation":"World Bank","email":"mshaukat@worldbank.org"},{"name":"Pierre Bachas","affiliation":"World Bank","email":"pbachas@worldbank.org"},{"name":"Anders Jensen","affiliation":"Harvard and NBER","email":"anders_jensen@hks.harvard.edu"},{"name":"Christopher Hoy","affiliation":"World Bank and University of Melbourne","email":"choy@worldbank.org"}],"title_statement":{"title":"Reproducibility package for Horizontal Equity Of Taxation: Citizen Beliefs And Policy Preferences","idno":"RR_WLD_2026_613"},"data_statement":"Some data is restricted and has not been included in the reproducibility package. For more details, please refer to the README file. ","software":[{"name":"Stata","version":"19.5 MP"},{"name":"R","version":"4.5.1"}],"scripts":[{"title":"Reproducibility package for Horizontal Equity Of Taxation: Citizen Beliefs And Policy Preferences","date":"2026-05","notes":"Computational reproducibility verified by Development Impact (DECDI) Analytics team, World Bank.","instructions":"See README in reproducibility package.","file_name":"RR_WLD_2026_613","zip_package":"RR_WLD_2026_613.zip","dependencies":"R dependencies are listed in the file renv.lock. Stata dependencies are listed in the ado folder."}],"repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"production_date":"2026-05-13","abstract":"Horizontal inequity occurs when employees and self-employed with the same income end up with different effective tax burdens, due to the difficulty of enforcing taxes on self-employed. Based on detailed micro-tax simulations models integrated with household surveys in 25 developing countries, we show that tax systems incur large horizontal inequities in practice and that reforms which improve vertical equity worsen horizontal equity by a comparable amount. An in-person survey in Pakistan and online surveys across multiple countries reveal widespread concern about horizontal equity. Randomized information treatments heighten this concern but do not shift tax preferences toward addressing horizontal inequity.","geographic_units":[{"name":"World","code":"WLD"}],"keywords":[{"name":"Horizontal Inequity"},{"name":"Vertical Equity"},{"name":"Personal Income Tax"},{"name":"Citizen Beliefs"}],"topics":[{"id":"D63","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Equity, Justice, Inequality, and Other Normative Criteria and Measurement","parent_id":"D6"},{"id":" D72","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Political Processes: Rent-Seeking, Lobbying, Elections, Legislatures, and Voting Behavior","parent_id":"D7"},{"id":" H22","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Incidence","parent_id":"H2"},{"id":" H24","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Personal Income and Other Nonbusiness Taxes and Subsidies","parent_id":"H2"},{"id":" H26","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Tax Evasion and Avoidance","parent_id":"H2"},{"id":" C93","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Field Experiments","parent_id":"C9"}],"output":[{"type":"Working Paper","description":"Policy Research Working Papers (PRWP)","title":"Horizontal Equity Of Taxation: Citizen Beliefs And Policy Preferences"}],"language":[{"name":"English","code":"EN"}],"technology_requirements":"Runtime: ~2 hours.","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":"MIT License","uri":"https:\/\/opensource.org\/license\/mit"},{"name":"World Bank IGO Rider","uri":"https:\/\/github.com\/worldbank\/metadata-editor\/blob\/main\/WB-IGO-RIDER.md"}],"contacts":[{"name":"Mahvish Shaukat","affiliation":"World Bank","email":"mshaukat@worldbank.org"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}],"datasets":[{"name":"Benin Harmonised Survey on Household Living Conditions (EHCVM)","note":"Source: National Institute of Statistics and Economic Analysis (INSAE), accessed via the World Bank internal website.\nYears: 2015.\nAccess date: October 2019.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Benin2015\".","access_type":"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.","license":"Custom license","citation":"National Institute of Statistics and Economic Analysis. 2015. Benin Harmonised Survey on Household Living Conditions (EHCVM) [dataset]. Accessed in October 2019. Unpublished data."},{"name":"Brazil Consumer Expenditure Survey (POF)","note":"Source: Instituto Brasileiro de Geografia e Estat\u00edstica (IBGE).\nYears: 2008-2009.\nAccess date: April 2018.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Brazil2009\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"Custom license","uri":"https:\/\/www.ibge.gov.br\/en\/statistics\/social\/labor\/17387-pof-2008-2009-en.html","citation":"Instituto Brasileiro de Geografia e Estat\u00edstica (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."},{"name":"Burkina Faso Comprehensive Survey on Household Living Conditions (EICVM)","note":"Source: National Institute of Statistics and Demography (INSD), accessed via the World Bank internal website.\nYears: 2009.\nAccess date: December 2019.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\BurkinaFaso2009\".","access_type":"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.","license":"Custom license","citation":"National Institute of Statistics and Demography. 2009. Burkina Faso Comprehensive Survey on Household Living Conditions (EICVM) [dataset]. Accessed on December 2019. Unpublished data."},{"name":"Burundi Survey on Household Living Conditions (ECVM)","note":"Source: Institute of Statistics and Economic Studies (Institut de Statistiques et d'Etudes Economiques), accessed via the World Bank internal website.\nYears: 2014.\nAccess date: November 2017.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Burundi2014\".","access_type":"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.","license":"Custom license","citation":"Institute of Statistics and Economic Studies. 2014. Burundi Survey on Household Living Conditions (ECVM) [dataset]. Accessed on November 2017. Unpublished data."},{"name":"Cameroon Household Survey (ECAM)","note":"Source: National Institute of Statistics (NIS), accessed via the World Bank internal website.\nYears: 2014.\nAccess date: March 2016.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Cameroon2014\".","access_type":"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.","license":"Custom license","citation":"National Institute of Statistics (NIS). 2014. Cameroon Household Survey [dataset]. https:\/\/ins-cameroun.cm\/en\/. Accessed March 2016. Unpublished data."},{"name":"Chile Household Budget Survey (EPF)","note":"Source: National Institute of Statistics (Instituto Nacional de Estad\u00edsticas, INE).\nYears: 2017.\nAccess date: May 2018.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Chile2017\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"CC BY-SA 4.0 (Attribution-ShareAlike 4.0 International)","uri":"https:\/\/www.ine.gob.cl\/estadisticas-por-tema\/sociedad-y-condiciones-de-vida\/encuesta-de-presupuestos-familiares","citation":"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.","license_uri":"https:\/\/creativecommons.org\/licenses\/by-sa\/4.0\/deed.en"},{"name":"Colombia National Survey of Income and Expenditure (ENIG) ","note":"Source: National Administrative Department of Statistics (Departamento Administrativo Nacional de Estad\u00edstica, DANE).\nYears: 2006-2007.\nAccess date: February 2018.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Colombia2007\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"Custom license","uri":"https:\/\/microdatos.dane.gov.co\/index.php\/catalog\/204\/get-microdata","citation":"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."},{"name":"Comoros Survey on Household Consumption Expenditure (EDMC)","note":"Source: National Microdata Archive (Archive nationale de microdonn\u00e9es), accessed via the World Bank internal website.\nYears: 2013.\nAccess date: September 2019.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Comoros2013\".","access_type":"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.","license":"Custom license","citation":"National Microdata Archive. 2013. Survey on Household Consumption Expenditure in the Comoros (EDMC) [dataset]. Accessed on September 2019. Unpublished data."},{"name":"Congolese Household Survey for Poverty Assessment (ECOM)","note":"Source: National Statistics Institute (Institut National de la Statistique), accessed via the World Bank internal website.\nYears: 2005.\nAccess date: March 2014.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Congo_Rep2005\".","access_type":"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.","license":"Custom license","citation":"National Statistics Institute. 2005. Congolese Household Survey for Poverty Assessment (ECOM) [dataset]. Accessed on March 2014. Unpublished data."},{"name":"Costa Rica National Survey of Household Income and Expenditure (ENIGH)","note":"Source: National Institute of Statistics and Census (Instituto Nacional de Estad\u00edstica y Censos, INEC).\nYears: 2014.\nAccess date: January 2018.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Costa_Rica2014\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"CC BY-SA 4.0 (Attribution-ShareAlike 4.0 International)","uri":"https:\/\/inec.cr\/estadisticas-fuentes\/encuestas\/encuesta-nacional-ingresos-gastos-los-hogares","citation":"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.","license_uri":"https:\/\/creativecommons.org\/licenses\/by-sa\/4.0\/deed.en"},{"name":"Democratic Republic of the Congo 1-2-3 Survey on Employment and the Informal Sector (E123)","note":"Source: National Statistics Institute (Institut National de la Statistique), accessed via the World Bank internal website.\nYears: 2005.\nAccess date: July 2018.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Congo_DRC2005\".","access_type":"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.","license":"Custom license","citation":"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."},{"name":"Dominican Republic Household Income and Expenditure Survey (ENIGH)","note":"Source: National Statistics Office, accessed via the World Bank internal website.\nYears: 2007-2008.\nAccess date: June 2019.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Dominican_Rep2007\".","access_type":"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.","license":"Custom license","citation":"National Statistics Office. 2007. Dominican Republic Household Income and Expenditure Survey (ENIGH) [dataset]. Accessed on June 2019. Unpublished data."},{"name":"Ecuador National Survey of Income and Expenditure of Urban and Rural Households (ENIGHUR)","note":"Source: National Institute of Statistics and Census (Instituto Nacional de Estad\u00edstica y Censos, INEC).\nYears: 2012.\nAccess date: October 2018.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Ecuador2012\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"CC BY 4.0 (Attribution 4.0 International)","uri":"https:\/\/www.ecuadorencifras.gob.ec\/encuesta-nacional-de-ingresos-y-gastos-de-los-hogares-urbanos-y-rurales\/","citation":"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.","license_uri":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/ "},{"name":"India National Sample Survey (NSS)","note":"Source: Ministry of Statistics and Programme Implementation, accessed via the World Bank internal website.\nYears: 2012.\nAccess date: May 2023.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\India2012\".","access_type":"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.","license":"Custom license","citation":"Ministry of Statistics and Programme Implementation. 2012. India National Sample Survey (NSS) [dataset]. Accessed on May 2023. Unpublished data."},{"name":"Indonesia National Socio-Economic Survey (SUSENAS)","note":"Source: BPS-Statistics Indonesia (Badan Pusat Statistik), accessed via the World Bank internal website.\nYears: 2019.\nAccess date: February 2020.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Indonesia2019\".","access_type":"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.","license":"Custom license","citation":"BPS-Statistics Indonesia. 2019. Indonesia National Socio-Economic Survey (SUSENAS) [dataset]. Accessed on February 2020. Unpublished data."},{"name":"Mexico National Survey of Household Income and Expenditure (ENIGH)","note":"Source: National Institute of Statistics and Geography (Instituto Nacional de Estad\u00edstica y Geograf\u00eda, INEGI).\nYears: 2014.\nAccess date: July 2017.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Mexico2014\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"Custom license","uri":"https:\/\/www.inegi.org.mx\/programas\/enigh\/tradicional\/2014\/","citation":"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."},{"name":"Montenegro Household Budget Survey (HBS)","note":"Source: Statistical Office of Montenegro, accessed via the World Bank internal website.\nYears: 2009.\nAccess date: April 2013.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Montenegro2009\".","access_type":"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.","license":"Custom license","citation":"Statistical Office of Montenegro. 2009. Montenegro Household Budget Survey (HBS) [dataset]. Accessed on April 2013. Unpublished data."},{"name":"Morocco National Survey on Household Consumption and Expenditure (ENCDM)","note":"Source: High Commission for Planning of Morocco, accessed via the World Bank internal website.\nYears: 2001.\nAccess date: May 2013.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Morocco2001\".","access_type":"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.","license":"Custom license","citation":"High Commission for Planning of Morocco. 2001. National Survey on Household Consumption and Expenditure (ENCDM) [dataset]. Accessed on May 2013. Unpublished data."},{"name":"Mozambique Household Budget Survey (IOF)","note":"Source: National Institute of Statistics, accessed via the World Bank internal website.\nYears: 2009.\nAccess date: May 2013.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Mozambique2009\".","access_type":"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.","license":"Custom license","citation":"National Institute of Statistics. 2009. Mozambique Household Budget Survey (IOF) [dataset]. Accessed on May 2013. Unpublished data."},{"name":"Niger National Survey on Household Budgets and Consumption (ENBCM)","note":"Source: National Institute of Statistics (Institut National de la Statistique), accessed via the World Bank internal website.\nYears: 2007.\nAccess date: May 2013.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Niger2007\".","access_type":"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.","license":"Custom license","citation":"National Institute of Statistics. 2007. Niger National Survey on Household Budgets and Consumption (ENBCM) [dataset]. Accessed on May 2013. Unpublished data."},{"name":"Pakistan Social and Living Standards Measurement (PSLM)","note":"Source: Pakistan Bureau of Statistics, accessed via the World Bank internal website.\nYears: 2019.\nAccess date: March 2020.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Pakistan2019\".","access_type":"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.","license":"Custom license","citation":"Pakistan Bureau of Statistics. 2019. Pakistan Social and Living Standards Measurement (PSLM) [dataset]. Accessed on March 2020. Unpublished data."},{"name":"Paraguay Survey of Income, Expenditure, and Consumption Value (EIGyCV)","note":"Source: National Institute of Statistics (INE), accessed via the World Bank internal website.\nYears: 2011.\nAccess date: December 2020.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Paraguay2011\".","access_type":"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.","license":"Custom license","citation":"National Institute of Statistics (INE). 2011. Survey of Income, Expenditure, and Consumption Value (EIGyCV) [dataset]. Accessed on December 2020. Unpublished data."},{"name":"Peru National Household Survey (ENAHO)","note":"Source: National Institute of Statistics and Informatics (INEI).\nYears: 2017.\nAccess date: April 2018.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Peru2017\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"Custom license","uri":"https:\/\/proyectos.inei.gob.pe\/microdatos\/index.htm","citation":"National Institute of Statistics and Informatics (INEI). 2017. Peru National Household Survey [dataset]. https:\/\/proyectos.inei.gob.pe\/microdatos\/index.htm. Accessed April 2018.","license_uri":"https:\/\/webinei.inei.gob.pe\/anda_inei\/index.php\/catalog\/306\/accesspolicy"},{"name":"Philippines Family Income and Expenditure Survey (FIES)","note":"Source: Philippines Statistics Authority (PSA), accessed via the World Bank internal website.\nYears: 2018.\nAccess date: February 2023.\nFile names: \"2018_FIES_vol2.csv\", \"FIES PUF 2018 Vol.1.csv\".\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Philippines2018\".","access_type":"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.","license":"Custom license","citation":"Philippines Statistics Authority (PSA). 2018. Philippines Family Income and Expenditure Survey (FIES) [dataset]. Accessed on February 2023. Unpublished data."},{"name":"Rwanda Integrated Household Living Conditions Survey (EICV)","note":"Source: National Institute of Statistics of Rwanda (NISR).\nYears: 2014.\nAccess date: July 2016.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Rwanda2014\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"CC BY 4.0 (Attribution 4.0 International)","uri":"https:\/\/microdata.statistics.gov.rw\/index.php\/catalog\/74","citation":"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.","license_uri":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/ "},{"name":"Senegal Survey on Household Spending in the Capital (EDMC)","note":"Source: National Data Archiving of Senegal (ANADS).\nYears: 2008.\nAccess date: May 2019.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Senegal_Dakar2008\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"CC BY 4.0 (Attribution 4.0 International)","uri":"https:\/\/anads.ansd.sn\/index.php\/catalog\/8\/get-microdata","citation":"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.","license_uri":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/ "},{"name":"Tanzania Household Budget Survey","note":"Source: Tanzania National Bureau of Statistics.\nYears: 2011-2012.\nAccess date: July 2018.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Tanzania2012\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"Custom license","uri":"https:\/\/microdata.nbs.go.tz\/index.php\/catalog\/18","citation":"Tanzania National Bureau of Statistics. 2012. Tanzania Household Budget Survey [dataset]. https:\/\/microdata.nbs.go.tz\/index.php\/catalog\/18. Accessed July 2018."},{"name":"Tunisia National Survey on Household Budgets, Consumption and Living Standards","note":"Source: Institut National de la Statistique - Minist\u00e8re de la Planification et de la Coop\u00e9ration Internationale, accessed via the World Bank internal website.\nYears: 2010.\nAccess date: March 2015.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\Tunisia2010\".","access_type":"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.","license":"Custom license","citation":"Institut National de la Statistique - Minist\u00e8re de la Planification et de la Coop\u00e9ration Internationale. 2010. Tunisia National Survey on Household Budgets, Consumption and Living Standards [dataset]. Accessed on March 2015. Unpublished data."},{"name":"Country Codes","note":"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.\nAccess date: June 2023.\nFile location: \"Reproducibility_microsimulations\\data\\countrycode2d_region.csv\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"Open Data Commons Public Domain Dedication and License (PDDL) v1.0","uri":"https:\/\/datahub.io\/core\/country-codes","citation":"Frictionless Data. (2014). Country Codes [Dataset]. GitHub. https:\/\/github.com\/datasets\/country-codes. Accessed June 2023.","license_uri":"https:\/\/opendatacommons.org\/licenses\/pddl\/"},{"name":"World Bank Development Indicators (WDI)","note":"Source: World Bank.\nAccess date: varies by file (see below).\nFile location: \"Reproducibility_microsimulations\\data\\\".\nFiles included:\n- \"API_NY.GDP.PCAP.PP.KD_DS2_en_excel_v2_5607670.xls\" \u2014 GDP per Capita, PPP (Constant 2021 International $). Accessed July 2023.\n- \"API_PA.NUS.PPP_DS2_en_excel_v2_5607721.xls\" \u2014 PPP Conversion Factor, GDP (LCU per International $). Accessed July 2023.\n- \"wb_stats.dta\" \u2014 Country-level statistics (multiple indicators). Accessed February 2025.\n- \"Country_information.xlsx\" \u2014 Compiled by the authors. Indicators used: GDP per capita (current US$), Gini index, and PPP conversion factor. Accessed March 2021.\n- \"wbopendata_metadata.dta\" \u2014 Country metadata retrieved via Stata wbopendata command. Accessed March 2026.","access_type":"Data is publicly available and included in the reproducibility package.","license":"Creative Commons Attribution 4.0 (CC BY 4.0)","uri":"https:\/\/databank.worldbank.org\/source\/world-development-indicators","citation":"World Bank. (2023, 2025, 2026). World Development Indicators [Dataset]. https:\/\/databank.worldbank.org\/source\/world-development-indicators. Accessed on various dates (see note).","license_uri":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"},{"name":"TaxDev Employment Income Taxes Dataset (EITD)","note":"Source: McNabb, K. (2022).\nAccess date: November 2024.\nFile location: \"Reproducibility_microsimulations\\data\\TaxDevEITDv0.2.xlsx\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"CC BY-NC-ND 4.0 (Attribution-NonCommercial-NoDerivatives 4.0 International)","uri":"https:\/\/odi.org\/en\/publications\/the-taxdev-employment-income-taxes-dataset-and-technical-guide\/","citation":"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.","license_uri":"https:\/\/creativecommons.org\/licenses\/by-nc-nd\/4.0\/"},{"name":"Global Findex Database (Global Financial Inclusion) \u2013 Saving Rates ","note":"Source: World Bank Global Findex Database (Global Financial Inclusion).\nAccess date: July 2024.\nFile location: \"Reproducibility_microsimulations\\data\\saving_rates.dta\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"Creative Commons Attribution 4.0 (CC BY 4.0)","uri":"https:\/\/datacatalog.worldbank.org\/int\/search\/dataset\/0039935","citation":"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.","license_uri":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"},{"name":"Value-Added Tax (VAT) Parameters Data","note":"Source: Worldwide Tax Summaries, PwC (PricewaterhouseCoopers).\nAccess date: June 2022.\nFile location: \"Reproducibility_microsimulations\\data\\VAT_DATA.xlsx\".","access_type":"Data is publicly available but does not allow redistribution and is not included in the reproducibility package.","license":"All rights reserved (PwC proprietary)","uri":"https:\/\/taxsummaries.pwc.com\/quick-charts\/value-added-tax-vat-rates","citation":"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."},{"name":"Gethin Public Finance Statistics","note":"Source: Gethin, A. (2024). A New Database of General Government Revenue and Expenditure by Function, 1980\u20132022.\nAccess date: November 2024.\nFile location: \"Reproducibility_microsimulations\\data\\gethin-public-finance-statistics.dta\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"Custom license","uri":"https:\/\/amory-gethin.fr\/data.html","citation":"Gethin, A. (2024). A New Database of General Government Revenue and Expenditure by Function, 1980\u20132022 [Dataset]. https:\/\/amory-gethin.fr\/data.html. Accessed November 2024."},{"name":"Formality Share \u2013 Actual and Predicted","note":"Source: Bachas, P., Gadenne, L., and Jensen, A. (2024).\nAccess date: November 2024.\nFile name: \"dataset_formalityshare_actualpredict.dta\".\nFile location: \"Reproducibility_microsimulations\\data\\dataset_formalityshare_actualpredict.dta\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"CC BY 4.0 (Attribution 4.0 International)","uri":"https:\/\/zenodo.org\/records\/8284123","citation":"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.","license_uri":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"},{"name":"Country List for Loop","note":"Source: Authors' compilation. Includes the name of the countries in the microsimulations along with the names of all relevant files required.\nAccess date: July 2025.\nFile location: \"Reproducibility_microsimulations\\data\\country_list_for_loop.xlsx\".","access_type":"Data is publicly available and included in the reproducibility package."},{"name":"IMF World Revenue Longitudinal Database (WoRLD) \u2013 Tax Collection","note":"Source: International Monetary Fund, World Revenue Longitudinal Database.\nAccess date: December 2025.\nFile location: \"Reproducibility_microsimulations\\data\\world-imf2024-v1.dta\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"Custom license","uri":"https:\/\/www.imf.org\/en\/topics\/fiscal-policies\/world-revenue-longitudinal-database","citation":"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.","license_uri":"https:\/\/www.imf.org\/en\/about\/copyright-and-terms"},{"name":"Classification of Individual Consumption According to Purpose (COICOP)","note":"Source: United Nations Statistics Division.\nAccess date: June 2023.\nFile location: \"Reproducibility_microsimulations\\data\\Surveys\\raw\\additional\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"Custom license","uri":"https:\/\/unstats.un.org\/unsd\/classifications\/coicop","citation":"United Nations Statistics Division. (2023). Classification of Individual Consumption According to Purpose (COICOP) [Dataset]. https:\/\/unstats.un.org\/unsd\/classifications\/coicop. Accessed June 2023.","license_uri":"un.org\/en\/aboutun\/terms\/"},{"name":"Final Consumption Expenditure (Households and NPISH - Non-Profit Institutions Serving Households)","note":"Source: OECD National Accounts Statistics.\nAccess date: February 2026.\nFile location: \"Reproducibility_microsimulations\\data\".\nFile 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.","access_type":"Data is publicly available and included in the reproducibility package.","license":"Custom license","uri":"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","citation":"OECD (2026). Annual GDP and Components \u2013 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.","license_uri":"https:\/\/www.oecd.org\/en\/about\/terms-conditions.html"},{"name":"World Inequality Database \u2013 Pre-tax Income Distribution","note":"Source: World Inequality Database (WID).\nAccess date: February 2026.\nFile location: \"Reproducibility_microsimulations\\data\\WID_Data_27022026-175951.xlsx\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"Custom license","uri":"https:\/\/wid.world\/data\/","citation":"World Inequality Database. (2026). Pre-tax Income Distribution [Dataset]. https:\/\/wid.world\/data\/. Accessed February 2026."},{"name":"Coefficients from Cross-Country Regressions on Informality Consumption Shares","note":"Source: Compiled by the authors based on Appendix Table E4 from Bachas, P., Gadenne, L., and Jensen, A. (2024).\nAccess date: March 2026.\nFile location: \"Reproducibility_microsimulations\\data\\Bachas_coef_allcountries.dta\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"Custom license","uri":"https:\/\/doi.org\/10.1093\/restud\/rdad095","citation":"Bachas, P., Gadenne, L., and Jensen, A. (2024). Informality, Consumption Taxes, and Redistribution. The Review of Economic Studies, 91(5), 2604\u20132634. https:\/\/doi.org\/10.1093\/restud\/rdad095."},{"name":"Horizontal Equity Multi-Country Online Survey Experiment","note":"Online experiment with approximately 15,000 respondents in Colombia, India, Indonesia, Nigeria, and the Philippines.\nFile location: \"Reproducibility_experiments\\online survey\\data\\raw\".","access_type":"Data is currently under embargo and will be made available through the World Bank Microdata Library."},{"name":"Horizontal Equity Pakistan In-Person Survey Experiment","note":"In-person Survey with 2,609 individuals in Lahore, Pakistan between May and July 2024.\nFile location: \"Reproducibility_experiments\\in-person survey\\data\\raw\".","access_type":"Data is currently under embargo and will be made available through the World Bank Microdata Library."},{"name":"World Bank \u2013 Income Level Classification","note":"Source: Compiled by the authors based on Bachas, P., Gadenne, L., and Jensen, A. (2024).\nAccess date: January 2026.\nFile location: \"Reproducibility_microsimulations\\data\\OGHIST_2025_10_07.xlsx\".","access_type":"Data is publicly available and included in the reproducibility package.","license":"Creative Commons Attribution 4.0 (CC BY 4.0)","license_uri":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/","uri":"https:\/\/datahelpdesk.worldbank.org\/knowledgebase\/articles\/906519-world-bank-country-and-lending-groups","citation":"World Bank. (2025). World Bank Country and Lending Groups \u2013 Historical Classification [Dataset]. "},{"name":"Non-Profit Institutions Serving Households (NPISH) Final Consumption Expenditure","note":"Source: DECRG Data Team, World Bank. \nAccess date: February 2026. \nFile location: \"Reproducibility_microsimulations\\data\\HH and NPISHs FCE - From 2000.xlsx\". ","access_type":"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","license":"Custom license"}],"technology_environment":"Paper exhibits were reproduced on a computer with the following specifications:\n\u2022 OS: Windows 11 Enterprise\n\u2022 Processor: Intel(R) Xeon(R) Gold 6226R CPU @ 2.90GHz\n\u2022 Memory available: 32.0 GB","reproduction_instructions":"To reproduce the findings in this paper, a replicator must:\n1. **Secure Access to Data:** Access the datasets not included in the package. See the Datasets section for more details.\n2. **Run the Package:**\n  - Update the working directory of the do-file `Reproducibility_microsimulations\/dofiles\/0a_-master_horizontal_equity.do`, and run it.\n  - Update the working directory of the do-file `Reproducibility_experiments\/online survey\/do\/1_-master.do`, and run it.\n  - Update the working directory of the do-file `Reproducibility_experiments\/inperson survey\/Dofile\/1_master.do`, and run it.\n\nSince some of the original data cannot be redistributed, the package includes the outputs produced by the authors, which can be used to review the results presented in the paper."},"datacite":{"creators":[{"givenName":"Mahvish","familyName":"Shaukat","nameType":"Personal","affiliation":[{"name":"World Bank","affiliationIdentifierScheme":"ROR","affiliationIdentifier":"https:\/\/ror.org\/00ae7jd04","schemeUri":"https:\/\/ror.org\/"}]},{"givenName":"Pierre","familyName":"Bachas","nameType":"Personal","affiliation":[{"name":"World Bank","affiliationIdentifier":"https:\/\/ror.org\/00ae7jd04","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org\/"}]},{"givenName":"Anders","familyName":"Jensen","nameType":"Personal","affiliation":[{"name":"Harvard University","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org\/","affiliationIdentifier":"https:\/\/ror.org\/03vek6s52"}]},{"givenName":"Christopher","familyName":"Hoy","nameType":"Personal","affiliation":[{"name":"World Bank","affiliationIdentifierScheme":"ROR","affiliationIdentifier":"https:\/\/ror.org\/00ae7jd04","schemeUri":"https:\/\/ror.org\/"}]}],"titles":[{"lang":"en","title":"Reproducibility package for Horizontal Equity Of Taxation: Citizen Beliefs And Policy Preferences"},{"title":"RR_WLD_2026_613","titleType":"Other"}],"publisher":"World Bank","publicationYear":"2026","types":{"resourceType":"Reproducibility package","resourceTypeGeneral":"Other"},"url":"https:\/\/reproducibility.worldbank.org\/index.php\/catalog\/study\/RR_WLD_2026_613","language":"en"},"tags":[{"tag":"DOI"},{"tag":"Open Code"},{"tag":"Restricted Data"}],"schematype":"script"}