Browsing The Economic and Social Review, Vol. 42, No. 2, Summer, 2011 by Subject "Value added tax"

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  • The distributional effects of Value Added Tax in Ireland 

    Leahy, Eimear; Lyons, Sean; TOL, RICHARD S. J. (Economic & Social Studies, Dublin, 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 ...