POLIMOD: The Calculation of VAT and Excise Duties on Household Expenditure. 1994/95 and 1995/96
AbstractThis paper describes how the 1994/95 and the 1995/96 Family Expenditure Survey (FES) were used to produce one of the four datasets that act as microdata input for POLIMOD, the dataset containing information on household expenditure. The other three datasets produced from the FES and used as POLIMOD input contain income data and are described elsewhere1. Variables used by POLIMOD are defined in terms of the FES datasets which are available through MIDAS, the national computer service run by the University of Manchester. The purpose of creating expenditure variables is outlined in Section 1. The general approach to calculating indirect taxes is presented in Section 2. The method for calculating VAT paid by a household is described in Section 3 and the method for calculating excise duties paid by the household is described in Section 4. In Section 5 the implications of the assumptions made regarding consumer behaviour when calculating indirect taxes are discussed. Section 6 identifies the implications of varying the assumption about producer behaviour that pre-tax prices remain constant after a tax change and instead assuming that retail constant prices remain constant following a tax change. 1 The derivation of income variables from the 1994/95 FES is described in Microsimulation Unit Research Note MU/RN/27 and from the 1995/96 FES in Microsimulation Unit Research Note MU/RN/28. This Research Note describes the derivation of household expenditure variables from both the 1994/95 and 1995/96 FES.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Microsimulation Unit at the Institute for Social and Economic Research in its series Microsimulation Unit Research Notes with number MU/RN/29.
Date of creation: 05 Oct 1998
Date of revision:
Contact details of provider:
Postal: RAB Butler Building, University of Essex, Wivenhoe Park, Colchester, ESSEX C04 3SQ
Phone: +44 (0)1206 872957
Fax: +44 (0)1206 873151
Web page: https://www.iser.essex.ac.uk/euromod/microsimulation-unit
More information through EDIRC
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Paul Groves).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.