The Review of Economic Studies is one of the most highly respected academic journals in the field of economics. It is known for publishing leading research in all areas of economics, from microeconomics to macroeconomics. The journal is published by the Oxford University Press.
``Can indirect taxes help reduce inequality in developing countries?
Accounting for the informal sector makes consumption taxes progressive, but widespread tax exemptions on necessity goods (food) regressive.''
From @pierrebachas, @LucieGadenne & Jensen:
https://www.restud.com/informality-consumption-taxes-and-redistribution/