For instance, reform-driven positive employment effects can be counterbalanced by increased income dispersion resulting from lower tax progressivity. Also, empirical evidence derived from the joint analysis of micro-level consumption and income data suggests that consumption taxes can be regressive, at least in the short-run.44 There is ambiguity with respect to the distributional effects of property taxes. Hence, from a purely static and accounting perspective, changes in taxation that lead to a temporary transfer of income from households to the government (or vice versa) will likely have an impact on measured household disposable income at a given point in time.