Browsing The Economic and Social Review, Vol. 42, No. 2, Summer, 2011 by Author "Lyons, Sean"

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    • The distributional effects of Value Added Tax in Ireland 

      Leahy, Eimear; Lyons, Sean; TOL, RICHARD S. J. (Economic & Social StudiesDublin, 2011)
      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 ...