Household Consumption Patterns, Indirect Tax Structures and Implications for Indirect Tax Harmonisation - A Three Country Perspective
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. Indirect tax harmonisation towards a simple system of, for example, the UK type might reduce inequality.
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- David Newbery & Tamas Révész, 2000. "The Evolution of the Tax Structure of a Reforming Transitional Economy: Hungary 1988–98," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(2), pages 209-240, March.
- Georgia Kaplanoglou & David Michael Newbery, 2002.
"Indirect Taxation in Greece: Evaluation and Possible Reform,"
CESifo Working Paper Series
661, CESifo Group Munich.
- Kaplanoglou, Georgia & Newbery, David Michael, 2003. "Indirect Taxation in Greece: Evaluation and Possible Reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(5), pages 511-33, September.
- Newbery, David M., 1997. "Optimal tax rates and tax design during systemic reform," Journal of Public Economics, Elsevier, vol. 63(2), pages 177-206, January.
- David M Newbery, 1993. "Tax and expenditure policies in Hungary ," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 1(2), pages 245-272, 06.
- Stephen Pudney, 1995. "Income distribution and the reform of public housing in Hungary," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 3(1), pages 75-106, 03.
- Kornai, J. & Ely, R.T., 1992.
"The Postsocialist Transition and the State: Reflections in the Light of Hungarian Fiscal Problems,"
Harvard Institute of Economic Research Working Papers
1583, Harvard - Institute of Economic Research.
- Kornai, Janos, 1992. "The Postsocialist Transition and the State: Reflections in the Light of Hungarian Fiscal Problems," American Economic Review, American Economic Association, vol. 82(2), pages 1-21, May.
- Kanbur, Ravi & Keen, Michael, 1993.
"Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size,"
American Economic Review,
American Economic Association, vol. 83(4), pages 877-92, September.
- Ravi Kanbur & Michael Keen, 1991. "Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size," Working Papers 819, Queen's University, Department of Economics.
- Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
- Feldstein, Martin S, 1972. "Distributional Equity and the Optimal Structure of Public Prices," American Economic Review, American Economic Association, vol. 62(1), pages 32-36, March.
- De Bonis , Valeria, 1999. "International Tax Coordination: Indirect Taxation," Economia Internazionale / International Economics, Camera di Commercio di Genova, vol. 52(3), pages 327-355.
- Joel B. Slemrod, 1992.
"Taxation and Inequality: A Time-Exposure Perspective,"
in: Tax Policy and the Economy, Volume 6, pages 105-128
National Bureau of Economic Research, Inc.
- Joel Slemrod, 1992. "Taxation and Inequality: A Time-Exposure Perspective," NBER Working Papers 3999, National Bureau of Economic Research, Inc.
- Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
- Smith, Stephen, 1993. "'Subsidiarity' and the Co-ordination of Indirect Taxes in the European Community," Oxford Review of Economic Policy, Oxford University Press, vol. 9(1), pages 67-94, Spring.
- Keen, Michael, 1987. "Welfare effects of commodity tax harmonisation," Journal of Public Economics, Elsevier, vol. 33(1), pages 107-114, June.
- Paolo Liberati, 2001. "The Distributional Effects of Indirect Tax Changes in Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(1), pages 27-51, January.
- Davies, James B & St-Hilaire, France & Whalley, John, 1984. "Some Calculations of Lifetime Tax Incidence," American Economic Review, American Economic Association, vol. 74(4), pages 633-49, September.
- Newbery, David M, 1995. "The Distributional Impact of Price Changes in Hungary and the United Kingdom," Economic Journal, Royal Economic Society, vol. 105(431), pages 847-63, July.
- Cremer, Helmuth & Gahvari, Firouz, 2000. "Tax evasion, fiscal competition and economic integration," European Economic Review, Elsevier, vol. 44(9), pages 1633-1657, October.
- Newbery, David M G, 1991. "An Analysis of the Hungarian Tax Reform," CEPR Discussion Papers 558, C.E.P.R. Discussion Papers.
- Cnossen, Sijbren, 1990. "The case for tax diversity in the European community," European Economic Review, Elsevier, vol. 34(2-3), pages 471-479, May.
- Lopez-Garcia, Miguel-Angel, 1998. "On welfare and revenue effects of indirect tax harmonization," Economics Letters, Elsevier, vol. 60(2), pages 185-193, August.
- John Creedy, 2001. "Indirect tax reform and the role of exemptions," Fiscal Studies, Institute for Fiscal Studies, vol. 22(4), pages 457-486., December.
- Samuelson, P. A., 1986. "Theory of optimal taxation," Journal of Public Economics, Elsevier, vol. 30(2), pages 137-143, July.
- Shorrocks, A F, 1980. "The Class of Additively Decomposable Inequality Measures," Econometrica, Econometric Society, vol. 48(3), pages 613-25, April.
- Michael Förster & Mark Pearson, 2002. "Income Distribution and Poverty in the OECD Area: Trends and Driving Forces," OECD Economic Studies, OECD Publishing, vol. 2002(1), pages 7-38.
When requesting a correction, please mention this item's handle: RePEc:eso:journl:v:35:y:2004:i:1:p:83-107. See general 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: (Martina Lawless)
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.