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Abstract
We develop a comprehensive, cross-country database on the incidence of tariffs for households across the income distribution. The database covers 107 countries and is built by matching household survey data on expenditures on different categories of goods and services with data on tariffs at the detailed level. We estimate average tariffs faced by households across the income distribution and develop different measures of the regressivity/progressivity of tariffs (Kakwani Index, Gini index, Concentration index). Results show that, in most countries, tariffs are regressive and poor households bear a disproportionately higher burden of these policies than rich ones.