LEAHY, EIMEAR; LYONS, SEÁN; TOL, RICHARD S. J. - In: The Economic and Social Review 42 (2011), pp. 213-235
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 income. We measure VAT payments by equivalised income decile, households of...