VAT - Worksheets

There are three different worksheets available for VAT and indirect taxes, focusing on different aspects of tax policy. The first looks at how indirect tax changes will affect individuals and the level of income distribution while the second focuses much more on the impact that changing VAT and other indirect taxes has on the macroeconomy. The third worksheet then considers some possible reasons for taxing certain goods to take account of any externalities their consumption may generate.

1. VAT - who pays what?
2. VAT - a demanding tax
3. VAT - taxing externalities