Browsing The Economic and Social Review, Vol. 41, No. 2, Summer, 2010 by Subject "Income tax"

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  • The challenge of tax reform and expanding the tax base 

    Poterba, Peter (Economic & Social Studies, Dublin, 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 ...