Tax reform since the Commission on Taxation
Citation:
O'Toole, Francis. 'Tax reform since the Commission on Taxation'. - Dublin: Journal of the Statistical and Social Inquiry Society of Ireland,Vol. XXVII, Pt.1, 1993/1994, pp85-123Download Item:
jssisiVolXXVII85_123.pdf (PDF) 1.659Mb
Abstract:
From an economic perspective the decade of the 1980s was characterised by worldwide
tax reform. This movement can be understood when placed in the context of
the widespread discontent that surrounded the prevailing tax systems1. Nominally
progressive tax systems were widely perceived to be inefficient in their aliocative
role and ineffective in their redistributive role. A myriad of tax deductions, tax
allowances and tax reliefs, and the advantage that could easily be taken of them,
encouraged substantial tax avoidance.
Description:
Read before the Society, 9 December 1993
Author: O'Toole, Francis
Publisher:
Statistical and Social Inquiry Society of IrelandType of material:
Journal articleCollections:
Series/Report no:
Journal of the Statistical and Social Inquiry Society of IrelandVol. XXVII, Pt. 1, 1993/1994
Availability:
Full text availableKeywords:
Tax reform, Income tax, Direct taxation, Tax ratesISSN:
00814776Licences: