This is the case in particular of taxes paid on the consumption of goods and services. In principle, their effects on real disposable income may be captured through changes in consumer prices but this is valid only for the average income and even in this case changes in prices can reflect factors other than taxes.46 As a result, changes in the structure of taxation are likely to have a first-round, accounting effect on household disposable income even if the reform keeps the overall level of taxation unchanged. It is also found to have a negative effect on average household income as well as on lower incomes, without any significant differences on the magnitude of the impact across the distribution.