The redistributive impact of taxes varies less across countries than the large
differences in tax-to-GDP ratios would suggest. Indeed some high-tax countries show little
progressivity, either because: i) the tax mix favours consumption taxes and social security
contributions over more progressive personal income and wealth and inheritance taxes;8
ii) the progressivity of tax schedules is limited (e.g. in the Nordic countries); or iii) statutory
progressivity is weakened by tax expenditures that benefit high-income groups most.