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IFS Reports
September 1993 C039
Article
Distributional aspects of the introduction of VAT on domestic energy
Type: IFS Reports
Authors: Ian Crawford, Ian Crawford, Stephen Smith, Stephen Smith, Steven Webb and Steven Webb
Volume, issue, pages: 42 pp
ISBN: 978-1-873357-30-9
IFS member price: £3
Non-member price: £6

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This paper considers the impact on households of imposing VAT on domestic energy, and the extent to which the social security system will safeguard poorer households against the additional tax burden.

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