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  • Can we infer external effects from a study of the Irish indirect tax system? 

    Madden, David (Economic & Social Studies, Dublin, 1992)
    This paper estimates implied external effects for the Irish indirect tax system for the year 1987. The study uses the inverse optimum technique of Christiansen and Jansen (1978) which estimates implied external effects, ...
  • Household consumption patterns, indirect tax structures and implications for indirect tax harmonisation: a three country perspective 

    Kaplanoglou, Georgia (Economic & Social Studies, Dublin, 2004)
    The paper compares the indirect tax structures and consumption patterns of three European countries (the UK, Greece and Hungary) and studies the likely distributional impact of a potential convergence of their indirect ...
  • Indirect tax reform in Ireland 

    Madden, David (Economic & Social Studies, Dublin, 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 Studies, Dublin, 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) ...
  • On the policy of direct or indirect taxation 

    Lawson, James A. (Statistical and Social Inquiry Society of Ireland, 1849)
    A direct tax can be made to possess all these requisites; it can be made equal, by imposing it on every person according to his means; it can be rendered certain, and can be levied at suitable and convenient times; and ...
  • The distributional effects of Value Added Tax in Ireland 

    Leahy, Eimear; Lyons, Sean; TOL, RICHARD S. J. (Economic & Social Studies, Dublin, 2011)
    In this paper we examine the distributional effects of Value Added Tax (VAT) in Ireland. Using the 2004/2005 Household Budget Survey, we assess the amount of VAT that households pay as a proportion of weekly disposable ...