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Distributional aspects of the introduction of VAT on domestic energy

Crawford, I.; Smith, S.; Webb, S.; (1993) Distributional aspects of the introduction of VAT on domestic energy. (IFS Commentaries CO39 ). Institute for Fiscal Studies: London, UK. Green open access

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Abstract

This paper considers the impact on households of imposing VAT on domestic energy, and the extent to which the social security system will safeguard poorer households against the additional tax burden.

Type: Report
Title: Distributional aspects of the introduction of VAT on domestic energy
ISBN-13: 9781873357309
Open access status: An open access version is available from UCL Discovery
Publisher version: http://dx.doi.org/10.1920/co.ifs.1993.0039
Language: English
UCL classification: UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS > Dept of Economics
URI: https://discovery.ucl.ac.uk/id/eprint/17291
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