Leahy, Eimear; Lyons, Seán; Tol, Richard S. J. - Economic and Social Research Institute (ESRI) - 2010
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...