In this study, we assess the relationship between several tax items and consumption and income inequality levels. For OECD countries between 1980 and 2015, we use panel data techniques and find tax threshold values regarding inequality levels and consumption. In particular, we obtain threshold values for social security contributions between 9.50 and 11.80% (of GDP), for long-run consumptions, while to promote a reduction in income inequalities we found a 15.51% share of social security contributions over GDP, in both short- and long-term perspectives. Lastly, our results would support higher taxes on firms, in GDP terms, to decrease income inequalities, although that might hamper aggregate consumption.

中文翻译：

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消费和收入不平等的税收结构：一项实证评估

在这项研究中，我们评估了几个税项与消费和收入不平等水平之间的关系。对于1980年至2015年之间的经合组织国家，我们使用面板数据技术并找到有关不平等水平和消费的税收起征点。特别是，对于长期消费，我们获得的社会保障缴款阈值介于（GDP的）9.50％至11.80％之间；而为了促进收入不平等的减少，我们发现两者中社会保障缴款占GDP的比例为15.51％短期和长期观点。最后，我们的结果将支持对公司征收更高的GDP税，以减少收入不平等，尽管这可能会阻碍总消费。