Redistributive effects of changes in indirect taxation

Alessandro Brunetti () and Maria Grazia Calza ()
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Alessandro Brunetti: Italian National Institute of Statistics
Maria Grazia Calza: Italian National Institute of Statistics

Rivista di statistica ufficiale, 2015, vol. 17, issue 2, 67-75

Abstract: The aim of the paper is to outline the methodological solutions adopted in modelling the effects of changes in indirect taxation on household expenditure in Italy. More specifically, an analysis is carried out on the results of the application of a preliminary version of the model with a focus on the evaluation of the effect of the tax reforms introduced in 2011 to support the consolidation process of public accounts. Finally, the effects on household expenditure deriving from the increase of the standard value added tax (VAT) rate (from 20% to 21%) and of fuel excise duties are discussed.

Keywords: Value added tax; fuel excise duties; household expenditure. (search for similar items in EconPapers)
JEL-codes: H20 H22 H23 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (5)

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