It just requires a reduction in the incentive to accumulate wealth, but is agnostic on “taxes”

Following Alesina and Rodrik’s paper redistribution is defined here as any policy that reduces the incentive to accumulate. Taking growth maximizing policies as a benchmark has its virtues since people appear to have difficulties disentangling the relationship between utility enhancing income growth and the distribution of income at each point in time. See, e.g. Amiel and Cowell (1999). Thus, any policy s5^s redistributes and lowers growth in the model.19