The changing burden of personal income tax in Ireland and the social valuation of income 1946-1976
Citation:
O Muircheartaigh, F. S. 'The changing burden of personal income tax in Ireland and the social valuation of income 1946-1976'. - Dublin: Journal of the Statistical and Social Inquiry Society of Ireland,Vol. XXIII, Part IV, 1976/1977, pp1-52Download Item:
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Abstract:
This paper uses the historical experience since 1946 as a basis for the examination
of three problems, the impact of inflation on the individual taxpayer's burden, changes in
the progression of the tax schedule and changes in relativities between different types of
family, implicit in their income tax treatment
Description:
Read before the Society, 4 November 1976
Author: O Muircheartaigh, Fionan S.
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. XXIII, Part IV, 1976/1977
Availability:
Full text availableKeywords:
Personal income tax, Tax burden, Fiscal dragISSN:
00814776Licences: