Show simple item record

dc.contributor.authorLEAHY, EIMEAR
dc.contributor.authorLYONS, SE?N
dc.contributor.authorTOL, RICHARD S. J.
dc.date.accessioned2011-01-25T14:03:02Z
dc.date.available2011-01-25T14:03:02Z
dc.date.issued2011
dc.date.submitted2011en
dc.identifier.citationLeahy, Eimear;Lyons, Se??n;TOL, RICHARD S. J. , S. J.;, The Distributional Effects of Value Added Tax in Ireland, 2011en
dc.identifier.otherN
dc.identifier.urihttp://hdl.handle.net/2262/49705
dc.descriptionPUBLISHEDen
dc.description.abstractIn 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 different composition and different household sizes. The current system is highly regressive. With the use of a micro-simulation model we also estimate the impact of changing the VAT rate on certain groups of items and the associated change in revenue. We also consider how the imposition of a flat rate across all goods and services would affect households in different categories. The Irish Government has recently announced that it proposes to increase the standard rate of VAT to 22% in 2013 and to 23% in 2014. We examine the distributional implications of such increases. The general pattern of results shows that those hardest hit are households in the first income decile, households in rural areas, 6 person households and households containing a single adult with children.en
dc.language.isoenen
dc.publisherESRIen
dc.rightsYen
dc.subjectEconomicsen
dc.subjectIrelanden
dc.subjectVATen
dc.titleThe Distributional Effects of Value Added Tax in Irelanden
dc.typeWorking Paperen
dc.type.supercollectionscholarly_publicationsen
dc.identifier.peoplefinderurlhttp://people.tcd.ie/tolr
dc.identifier.peoplefinderurlhttp://people.tcd.ie/selyons
dc.identifier.peoplefinderurlhttp://people.tcd.ie/eileahy
dc.identifier.rssinternalid70561


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record