IDEAS home Printed from https://ideas.repec.org/a/isa/journl/v17y2015i2p67-75.html

Redistributive effects of changes in indirect taxation

Author

Listed:
  • Alessandro Brunetti

    (Italian National Institute of Statistics)

  • Maria Grazia Calza

    (Italian National Institute of Statistics)

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.

Suggested Citation

  • Alessandro Brunetti & Maria Grazia Calza, 2015. "Redistributive effects of changes in indirect taxation," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), vol. 17(2), pages 67-75.
    • Handle: RePEc:isa:journl:v:17:y:2015:i:2:p:67-75
    as

    Download full text from publisher

    File URL: http://www.istat.it/it/files/2015/10/4-Redistributive-effects-of-changes-in-indirect-taxation.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. François Bourguignon & Amedeo Spadaro, 2006. "Microsimulation as a tool for evaluating redistribution policies," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 4(1), pages 77-106, April.
    2. Bernardi, LUIGI, 2013. "Recent findings regarding the shift from direct to indirect taxation in the EA-17," MPRA Paper 47877, University Library of Munich, Germany.
    3. Carbonnier, Clement, 2007. "Who pays sales taxes? Evidence from French VAT reforms, 1987-1999," Journal of Public Economics, Elsevier, vol. 91(5-6), pages 1219-1229, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Cathal O’Donoghue & Beenish Amjad & Jules Linden & Nora Lustig & Denisa M Sologon & Yang Wang & Zeynep Gizem Can, 2025. "The Distributional Impact of Inflation in Pakistan: A Case Study of a New Price Focused Microsimulation Framework, PRICES," International Journal of Microsimulation, International Microsimulation Association, vol. 18(3), pages 102-131.
    2. Cristina VLAD & Birol IBADULA & Petre BREZEANU, 2018. "Tax Harmonization in Fiscal Competitiveness Context," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(20), pages 45-52, November.
    3. Lanterna, Federica, 2024. "Trying to find a balance: Energy excise duties in the context of climate targets, energy shocks, and redistributive goals," Energy Policy, Elsevier, vol. 195(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Warwick, Ross & Harris, Tom & Phillips, David & Goldman, Maya & Jellema, Jon & Inchauste, Gabriela & Goraus-Tańska, Karolina, 2022. "The redistributive power of cash transfers vs VAT exemptions: A multi-country study," World Development, Elsevier, vol. 151(C).
    2. Hindriks, Jean & Serse, Valerio, 2022. "The incidence of VAT reforms in electricity markets: Evidence from Belgium," International Journal of Industrial Organization, Elsevier, vol. 80(C).
    3. Robert Darko Osei & Kwabena Adu-Ababio, 2018. "Effects of an education reform on household poverty and inequality: A microsimulation analysis on the free Senior High School policy in Ghana," WIDER Working Paper Series 147, World Institute for Development Economic Research (UNU-WIDER).
    4. Brum, Matias & De Rosa, Mauricio, 2021. "Too little but not too late: nowcasting poverty and cash transfers’ incidence during COVID-19’s crisis," World Development, Elsevier, vol. 140(C).
    5. Bucciol, Alessandro & Cavalli, Laura & Fedotenkov, Igor & Pertile, Paolo & Polin, Veronica & Sartor, Nicola & Sommacal, Alessandro, 2017. "A large scale OLG model for the analysis of the redistributive effects of policy reforms," European Journal of Political Economy, Elsevier, vol. 48(C), pages 104-127.
    6. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2012. "Automatic stabilizers and economic crisis: US vs. Europe," Journal of Public Economics, Elsevier, vol. 96(3), pages 279-294.
    7. Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2018. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," International Social Security Review, John Wiley & Sons, vol. 71(1), pages 3-24, January.
    8. Dorothée Boccanfuso & Luc Savard, 2005. "Impact Analysis of the Liberalization of Groundnut Production in Senegal: A Multi-household Computable General Equilibrium Model," Cahiers de recherche 05-12, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
    9. Chadha, Jagjit S., 2022. "Foreward: bridge to normality," National Institute UK Economic Outlook, National Institute of Economic and Social Research, vol. 0(1 Winter), pages 1-3.
    10. Michal Horvath & Matus Senaj & Zuzana Siebertova & Norbert Svarda, 2015. "The End of the Flat Tax Experiment in Slovakia," Discussion Papers 15/12, Department of Economics, University of York.
    11. Matías Brum & Mauricio de Rosa, 2020. "Too little but not too late. Nowcasting poverty and cash transfers' incidence in Uruguay during COVID-19's crisis," Documentos de Trabajo (working papers) 20-09, Instituto de Economía - IECON.
    12. Francesca Parodi, 2024. "Consumption Tax Cuts In A Recession," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 65(1), pages 117-148, February.
    13. Andreas Peichl, 2009. "The Benefits and Problems of Linking Micro and Macro Models — Evidence from a Flat Tax Analysis," Journal of Applied Economics, Taylor & Francis Journals, vol. 12(2), pages 301-329, November.
    14. Celine de Quatrebarbes & Bertrand Laporte & Stéphane Calipel, 2021. "Fighting the soaring prices of agricultural food products. VAT versus Trade tariffs exemptions in a context of imperfect competition in Niger : CGE and micro-simulation approach," CERDI Working papers hal-03138369, HAL.
    15. Dorothée Boccanfuso & Massa Coulibaly & Luc Savard & Govinda Timilsina, 2018. "Macroeconomic and Distributional Impacts of Jatropha Based Biodiesel in Mali," Economies, MDPI, vol. 6(4), pages 1-22, November.
    16. Kennedy, Jack, 2021. "Box C: Wage pressures: a perspective from online job advertisements," National Institute UK Economic Outlook, National Institute of Economic and Social Research, vol. 0(4), pages 17-18.
    17. Laura Cavalli & Alessandro Bucciol & Paolo Pertile & Veronica Polin & Nicola Sartor & Alessandro Sommacal, 2012. "Modelling life-course decisions for the analysis of interpersonal and intrapersonal redistribution," Working Papers 25/2012, University of Verona, Department of Economics.
    18. André Decoster & Sergio Perelman & Dieter Vandelannoote & Toon Vanheukelom & Gerlinde Verbist, 2015. "A bird’s eye view on 20 years of tax-benefit reforms in Belgium," Working Papers of Department of Economics, Leuven 494657, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
    19. Carlos Alberto Foronda Rojas, "undated". "Evaluación de los efectos de las políticas de exportación y de productividad en la distribución del ingreso a partir de microsimulaciones," Investigación & Desarrollo 0206, Universidad Privada Boliviana.
    20. Verbist, Gerlinde & Vandelannoote, Dieter & Decoster, André & Perelman, Sergio & Vanheukelom, Toon, 2015. "A bird’s eye view on 20 years of tax-benefit reforms in Belgium," EUROMOD Working Papers EM10/15, EUROMOD at the Institute for Social and Economic Research.

    More about this item

    Keywords

    ;
    ;
    ;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:isa:journl:v:17:y:2015:i:2:p:67-75. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rossetti (email available below). General contact details of provider: https://edirc.repec.org/data/istgvit.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.