Household consumption patterns, indirect tax structures and implications for indirect tax harmonisation: a three country perspective
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Citation:Kaplanoglou, Georgia . 'Household consumption patterns, indirect tax structures and implications for indirect tax harmonisation: a three country perspective'. - Economic & Social Review, Vol. 35, No. 1, Spring, 2004, pp. 83-107, Dublin: Economic & Social Research Institute
The paper compares the indirect tax structures and consumption patterns of three European countries (the UK, Greece and Hungary) and studies the likely distributional impact of a potential convergence of their indirect tax systems by exploiting the rich source of Family Expenditure Survey microdata of these countries. The results reveal a southern/northern distinction in expenditure patterns, while, in terms of tax systems and inequality, the common history of a market economy within the European Union shared by the UK and Greece proves to be a strong determinant of common structures. Over the last decade indirect tax structures among the three countries converged, at the same time loosing part of their redistributive power. Indirecttax harmonisation towards a simple system of, for example, the UK type might reduce inequality.
Publisher:Economic & Social Research Institute