Browsing Economic and Social Review by Subject "Tax reform"

Now showing items 1-3 of 3

    • Indirect tax reform in Ireland 

      Madden, David (Economic & Social StudiesDublin, 1989)
      The Irish tax system is characterised by a narrow base with high rates. This is true of both the direct and indirect system. This paper examines the possibilities for indirect tax reform in Ireland. A model of the economy ...

    • Indirect tax reform in Ireland: a comment 

      O'Hagan, John (Economic & Social StudiesDublin, 1989)
      This paper essentially applies Irish data to the model developed by Ahmad and Stern. It poses three interesting questions. (i) Can we find a tax change which will. increase welfare, holding total revenue constant? (ii) ...

    • The challenge of tax reform and expanding the tax base 

      Poterba, Peter (Economic & Social StudiesDublin, 2010)
      My topic today is the design of tax policy, and in particular the role of socalled ?tax expenditures? in income tax systems. It is a topic that is important not just in Ireland but in many other nations ? including the ...