The Distributional Effects of Value Added Tax in Ireland

In this paper we examine the distributional effects of Value Added Tax (VAT) in Ireland. Using the 2004/2005 Household Budget Survey, we assess the amount of VAT that households pay as a proportion of weekly disposable income. We measure VAT payments by equivalised income decile, households of diffe...

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Bibliographic details
Volume: 42
Main Author: Leahy, Eimear
Tol, Richard S.J
Lyons, Sean
Format: Journal Article
Language: English
Place of publication: Economic and Social Studies 2011
published in: The Economic and Social Review Vol. 42; no. 2; pp. 213 - 235
Data of publication: 2011
Series: The Economic and Social Review
Online Access: available in Bonn?
Database: RePEc IDEAS
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