http://hdl.handle.net/2262/62040 Fri, 03 Nov 2017 02:58:47 GMT 2017-11-03T02:58:47Z http://hdl.handle.net/2262/58455 The distributional effects of Value Added Tax in Ireland Leahy, Eimear; Lyons, Sean; TOL, RICHARD S. J. In this paper we examine the distributional effects of Value Added Tax (VAT) in Ireland. Using the 2004/2005 Household Budget Survey, we assess the amount of VAT that households pay as a proportion of weekly disposable income. We measure VAT payments by equivalised income decile, households of different composition and different household sizes. The current system is highly regressive. With the use of a micro-simulation model we also estimate the impact of changing the VAT rate on certain groups of items and the associated change in revenue. We also consider how the imposition of a flat rate across all goods and services would affect households in different categories. The Irish Government has recently announced that it proposes to increase the standard rate of VAT to 22 per cent in 2013 and to 23 per cent in 2014. We examine the distributional implications of such increases. The general pattern of results shows that those hardest hit are households in the first income decile, households in rural areas, 6 person households and households containing a single adult with children. Policy paper Sat, 01 Jan 2011 00:00:00 GMT http://hdl.handle.net/2262/58455 2011-01-01T00:00:00Z http://hdl.handle.net/2262/58451 Mr Whitaker and industry: setting the record straight ? a reply to Barry and Daly Walsh, Patrick Paul; Whelan, Ciara The turnaround in economic policy from the late 1950s was remarkable. Protectionism was abandoned and exporting incentivised. As Barry and Daly (2011) admit, 'Conventional wisdom accords the bulk of the credit for the turnaround in policy to Sean Lemass, Minister for Industry and Commerce in most Fianna Fail governments since 1932 and Taoiseach from 1959 to 1966, and T. K. Whitaker, Secretary of the Department of Finance from 1956 to 1969.' Their main agenda is to set the record straight about the role of Mr. Whitakerin this historical turnaround in economic policy in Ireland. Their bottom line: Conventional wisdom is wrong. They attempt to illustrate this through a critique of our Walsh and Whelan (2010) paper. In our response to their paper we wish to address three issues. First, outline the real essence of our paper; secondly defend our analytical frameworks; and finally, place their new thesis on the role of Whitaker in economic policy during the ?long 1950s? in the context of our paper and mainstream beliefs. Sat, 01 Jan 2011 00:00:00 GMT http://hdl.handle.net/2262/58451 2011-01-01T00:00:00Z http://hdl.handle.net/2262/58446 Mr. Whitaker and industry: setting the record straight Barry, Frank; Daly, Mary E. After 16 years of unbroken Fianna Fail rule, the first four of the five general elections of the period 1948-1963 saw sitting governments unseated. Economic policy pivoted: protectionism was abandoned; foreign direct investment welcomed and an application for membership was made to the EEC. Whitaker?s Economic Development appeared in 1958. Lemass took over from de Valera as Taoiseach in 1959. The `long 1950s? remains of enduring fascination to Irish historians. Sat, 01 Jan 2011 00:00:00 GMT http://hdl.handle.net/2262/58446 2011-01-01T00:00:00Z http://hdl.handle.net/2262/58417 The Impact of government policy on private car ownership in Ireland Hennessy, Hugh; TOL, RICHARD S. J. We construct a model of the stock of private cars in the Republic of Ireland. The model distinguishes cars by fuel, engine size and age. The modelled car stock is built up from a long history of data on sales, and calibrated to recent data on actual stock. We complement the data on the number of cars with data on fuel efficiency and distance driven ??? which together give fuel use and emissions ??? and the costs of purchase, ownership and use. We use the model to project the car stock from 2010 to 2025. The following results emerge. The 2009 reform of the vehicle registration and motor tax has led to a dramatic shift from petrol to diesel cars. Fuel efficiency has improved and will improve further as a result, but because diesel cars are heavier, carbon dioxide emissions are reduced but not substantially so. The projected emissions in 2020 are roughly the same as in 2007. In a second set of simulations, we impose the government targets for electrification of transport. As all-electric vehicles are likely to displace small, efficient, and little-driven petrol cars, the effect on carbon dioxide emissions is minimal. We also consider the scrappage scheme,which has little effect as it applies to a small fraction of the car stock only. Sat, 01 Jan 2011 00:00:00 GMT http://hdl.handle.net/2262/58417 2011-01-01T00:00:00Z