Matching indirect taxes rates on budget surveys for five selected countries
Decoster, A., De Rock, B., De Swerdt, K., Flannery, D., Loughrey, J., O’Donoghue, C., and Verwerft, D. (2007), Matching indirect taxes rates on budget surveys for five selected countries, Workpackage 3.3 of Accurate Income Measurement for the Assessment of Public Policies (AIM-AP Contract no 028412), Leuven.
ABSTRACT
This workpackage contains a description of the methods by which we have linked the indirect tax code with the detailed items of the budget survey by means of the generic STATA do-file “aggrtax.do”. The program produces average tax rates for the COICOP aggregation of consumption expenditures. We present results for the five selected countries: Belgium, Greece, Ireland, Hungary and the UK.
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