Built-in flexibility of Irish taxes
Citation:
LK Lennan, 'Built-in flexibility of Irish taxes', Economic and Social Research Institute, Economic and Social Review, Vol.3 (Issue 4), 1972, 1972, pp581-603Download Item:
Abstract:
In this article we develop a small model of the Irish economy with a view to obtaining measurements of the built-in flexibility of the prevailing tax structure in Ireland. By the built-in flexibility of a tax/expenditure, or its sensitivity, is meant the tendency of that revenue (expenditure) to vary in the same (opposite) direction as its base, or a policy variable which it is desired to stabilise - usually output. The sectors of the economy studied and the relationships developed are discussed below.
Author: Lennan, LK
Publisher:
Economic & Social StudiesType of material:
Journal ArticleCollections
Series/Report no:
Economic and Social ReviewVol.3 (Issue 4), 1972
Availability:
Full text availableKeywords:
Tax, Ireland, FlexibilityISSN:
0012-9984Metadata
Show full item recordLicences: