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dc.contributor.authorLYONS, SEANen
dc.contributor.authorLEAHY, EIMEARen
dc.contributor.authorTOL, RICHARDen
dc.date.accessioned2011-08-16T13:34:42Z
dc.date.available2011-08-16T13:34:42Z
dc.date.issued2011en
dc.date.submitted2011en
dc.identifier.citationLeahy,Eimear; Lyons,Sean; Tol,Richard S. J., The Distributional Effects of Value Added Tax in Ireland, The Economic and Social Review, 42, 2, 2011, 213 - 235en
dc.identifier.otherYen
dc.identifier.urihttp://hdl.handle.net/2262/58708
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 per cent in 2013 and to 23 per cent 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.format.extent213en
dc.format.extent235en
dc.language.isoenen
dc.relation.ispartofseriesThe Economic and Social Reviewen
dc.relation.ispartofseries42en
dc.relation.ispartofseries2en
dc.rightsYen
dc.subjectEconomicsen
dc.subjectVATen
dc.titleThe Distributional Effects of Value Added Tax in Irelanden
dc.typeJournal Articleen
dc.type.supercollectionscholarly_publicationsen
dc.type.supercollectionrefereed_publicationsen
dc.identifier.peoplefinderurlhttp://people.tcd.ie/tolren
dc.identifier.peoplefinderurlhttp://people.tcd.ie/selyonsen
dc.identifier.peoplefinderurlhttp://people.tcd.ie/eileahyen
dc.identifier.rssinternalid74553en


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