Selection of the countries and detailed description of the indirect tax legislation

Decoster, A., De Rock, B., De Swerdt, K., Flannery, D., Hayes, P., Hynes, S., Loughrey, J., and O’Donoghue, C. (2007), Selection of the countries and detailed description of the indirect tax legislation, Workpackage 3.1 of Accurate Income Measurement for the Assessment of Public Policies (AIM-AP Contract no 028412), Leuven.
ABSTRACT

This document contains workpackage 3.1, the first deliverable of project 3 of the AIM-AP project (Contract no 028412). We report on the chosen budget and income surveys for the 5 selected European countries. Secondly, we also define indirect taxation for the purpose of this project and present a detailed description of this legislation for the selected countries.