dc.contributor.author | Kaplanoglou, Georgia | |
dc.date.accessioned | 2012-02-02T14:42:55Z | |
dc.date.available | 2012-02-02T14:42:55Z | |
dc.date.issued | 2004 | |
dc.identifier.citation | Kaplanoglou, Georgia . 'Household consumption patterns, indirect tax structures and implications for indirect tax harmonisation: a three country perspective'. - Economic & Social Review, Vol. 35, No. 1, Spring, 2004, pp. 83-107, Dublin: Economic & Social Research Institute | |
dc.identifier.issn | 0012-9984 | |
dc.identifier.other | JEL D12 | |
dc.identifier.other | JEL H21 | |
dc.identifier.other | JEL H31 | |
dc.description.abstract | The paper compares the indirect tax structures and consumption patterns of three
European countries (the UK, Greece and Hungary) and studies the likely distributional impact of a potential convergence of their indirect tax systems by exploiting the rich source of Family Expenditure Survey microdata of these countries. The results reveal a southern/northern distinction in expenditure patterns, while, in terms of tax systems and inequality, the common history of a market economy within the European Union shared by the UK and Greece proves to be a strong determinant of common structures. Over the last decade indirect tax structures among the three countries converged, at the same time loosing part of their redistributive power. Indirecttax harmonisation towards a simple system of, for example, the UK type might reduce inequality. | en |
dc.language.iso | en | |
dc.publisher | Economic & Social Studies | |
dc.relation.ispartof | Vol.XX, No. XX, Issue, Year | |
dc.source | Economic & Social Review | en |
dc.subject | Household behaviour | en |
dc.subject | Indirect taxation | en |
dc.subject | United Kingdom | en |
dc.subject | Hungary | en |
dc.subject | Greece | en |
dc.subject | Consumption | en |
dc.title | Household consumption patterns, indirect tax structures and implications for indirect tax harmonisation: a three country perspective | |
dc.type | Journal Article | |
dc.publisher.place | Dublin | en |
dc.identifier.uri | http://hdl.handle.net/2262/61990 | |