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Publication types
Consumption and demand

Indirect taxes and consumer behaviour

Indirect taxes are taxes levied on the goods and services people buy. These include VAT, fuel duty, as well as tobacco and alcohol duties. Research in this area looks at how consumers respond to changes in these taxes, which can help to inform estimates of the revenue these taxes will raise, as well as the stimulus effects of temporary reductions in indirect taxes (such as the VAT cut introduced in the UK in 2009).
Research projects
Research in this area looks at how consumers respond to changes in these taxes.