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ANALYSING THE DISTRIBUTIONAL IMPACT OF INDIRECT TAXES: A NEW APPROACH FOR IRELAND. ESRI Research Bulletin 2017/07

Savage, Michael (2017) ANALYSING THE DISTRIBUTIONAL IMPACT OF INDIRECT TAXES: A NEW APPROACH FOR IRELAND. ESRI Research Bulletin 2017/07. UNSPECIFIED.

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    Abstract

    When considering changes to tax policy, it is important to know who is likely to be affected and to what extent. Simulating the effects of changes in direct taxation (e.g. income tax) requires reliable data on incomes, while simulating the effects of changes in indirect taxation (e.g. VAT) requires reliable data on expenditure. Because no single Irish data set contains detailed information on both household incomes and expenditures, simulating the overall impact of both direct and indirect taxes for different income and social groups can be difficult. The present paper applied a method for estimating household expenditure and matching it to household income data. It is hoped that the method will improve our ability to simulate the impacts of proposed or actual changes in taxes in Ireland.

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    Item Type: Other
    Subjects for non-EU documents: EU policies and themes > Policies & related activities > tax policy
    Countries > Ireland
    Subjects for EU documents: UNSPECIFIED
    EU Series and Periodicals: UNSPECIFIED
    EU Annual Reports: UNSPECIFIED
    Series: Series > Economic and Social Research Institute (ESRI), Dublin > ESRI Research Bulletin
    Depositing User: Phil Wilkin
    Official EU Document: No
    Language: English
    Date Deposited: 11 Dec 2019 13:53
    Number of Pages: 4
    Last Modified: 11 Dec 2019 13:53
    URI: http://aei.pitt.edu/id/eprint/101992

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