Household Expenditure and Indirect Taxes

Authors: Michael Savage , Tim Callan , John R Walsh , Maxime Bercholz , Mark Regan

Research Areas: Taxation, Welfare and Pensions


SWITCH, like many tax-benefit models, has primarily focused on direct tax and cash welfare payments. This strand will extend the scope of SWITCH to a range of indirect taxes, such as VAT and excise duties. In collaboration with the Department of Finance, a new project will use household expenditure information from the 2015 Irish Household Budget Survey to estimate the distributional impact of indirect taxes in Ireland.

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