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The distributional effects of indirect taxes in Portugal
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Resumo(s)
In this work project, we use micro-level data from the Household Budget Survey
waves of 2005, 2010 and 2015 to analyze the evolution and measure the extent of
progressivity of two main components of the indirect tax system in Portugal: VAT
and excise duties. By means of an analysis of income deciles, we observe variations
in the composition of households' expenditure per tax level and per commodity
aggregate. According to the income-based Kakwani progressivity index and to pro-
gressivity curves, the global indirect tax system in Portugal can be considered to
be regressive. The graphical decomposition into tax components reveals that this
is due to a regressive VAT structure. Our ndings also suggest that the use of the
reduced VAT rate in itself has a redistributive impact.
Descrição
Palavras-chave
Tax progressivity Public finance Microsimulation Indirect taxes Portugal