We construct carbon footprints from households' expenditure and employ the EASI demand system to simulate the distributional and environmental effects of a introducing a 'green VAT' in Ireland. For our analysis, we combine expenditure data from the Irish Household Budget Survey with data on...

Green tax reform is unpopular because, typically, the poor are hurt most by the higher prices of carbon-intensive commodities. If revenues from a carbon tax are recycled, it may be feasible to gain popular support for green tax reform. To investigate this, we estimate an EASI demand system from...

Green tax reform is unpopular because, typically, the poor are hurt most by the higher prices of carbon-intensive commodities. If revenues from a carbon tax are recycled, it may be feasible to gain popular support for green tax reform. To investigate this, we estimate an EASI demand system from...