Browsing by Subject "Tax"
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Built-in flexibility of Irish taxes
(Economic & Social StudiesDUBLIN, 1972)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, ... -
Built-in flexibility of taxation and stability when tax liabilities respond with a time lag
(Economic & Social StudiesDublin, 1975)Given tax rates, tax revenues rise as income rises. This property of a tax system is known as 'built-in flexibility of taxation' and it is widely regarded as a stabilising force. The present paper analyses a model in which ... -
Built-in flexibility of taxation and stability when tax liabilities respond with a time lag .1. Comment
(Economic & Social StudiesDublin, 1976)In the October 1975 issue of The Economic and Social Review, D. J . Smyth examined the built-in stability of a system when tax liabilities are a lagged function of income. Taking an unlagged and a distributed lag consumption ... -
Built-in flexibility of taxation and stability when tax liabilities respond with a time lag .2. Reply
(Economic & Social StudiesDublin, 1976)In my earlier paper (Smyth, 1975b) I combined a distributed lag or permanent income consumption function with a lagged tax function. Bradley (1976) disputes my finding that short, two-period, oscillations may result and ... -
Measúnacht tionchair shóisialta ar na príomhbhearta leasa agus cánach dírí i gCáinaisnéis 2013
(Department of Social Protection. Social Inclusion DivisionIE, 2013-03) -
Measúnú ar thionchar sóisialta na bpríomhchéimeanna leasa shóisialaigh agus cánach don bhliain 2014
(Department of Social Protection. Social Inclusion DivisionIE, 2014-02) -
Social Impact assessment of the main welfare and direct tax measures in budget 2013
(Department of Social Protection. Social Inclusion DivisionIE, 2013-03) -
Social impact assessment of the main welfare and tax measures for 2014
(Department of Social ProtectionIE, 2014-02) -
Social impact assessment of the main welfare and tax measures for 2015
(Department of Social ProtectionIE, 2015-01)