Building a Fairer Taxation System: The Working Poor and the Cost of Refundable Tax Credits
Citation:Collins, M.L. and R. Ryan, "Building a Fairer Taxation System: The Working Poor and the Cost of Refundable Tax Credits"., Dublin, Social Justice Ireland, 2010, 1 - 68
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This study addresses two key issues in Irish social and economic policy. These are: (i) the need to reform and develop our taxation system so that it becomes fairer and; (ii)the need to address the issue of the `working poor? where many individuals and their dependents, despite being active in the labour market, receive an income that is insufficient to take them above the low-income threshold as represented by the poverty line. It does so by proposing the introduction of a defined system of refundable tax credits.
Author: COLLINS, MICHEAL
Publisher:Social Justice Ireland
Type of material:Book
Availability:Full text available