Browsing Economics (Scholarly Publications) by Subject "Taxation"

Now showing items 1-5 of 5

    • Budget Perspectives 2012 

      CALLAN, TIM (ESRI, 13/10/2011)
      Over the last decade Irish tax policy has undergone dramatic shifts. As the economy boomed in the early 2000s, income tax rates were reduced, tax credits were increased and the standard rate band was widened. Social welfare ...

    • Building a Fairer Taxation System: The Working Poor and the Cost of Refundable Tax Credits 

      COLLINS, MICHEAL (Social Justice Ireland, 2010)
      This study addresses two key issues in Irish social and economic policy. These are: (i) the need to reform and develop our taxation system so that it becomes fairer and; (ii)the need to address the issue of the `working ...

    • Ireland's Tax Expenditure System: International Comparisons and a Reform Agenda - Studies in Public Policy No. 24 

      COLLINS, MICHEAL (Policy Institute, Trinity College Dublin, 2010)
      Tax Expenditures, also known as tax incentives or tax breaks, represent an infrequently explored and little understood area of Irish public policy. Despite this, they account for more than ?11 billion per annum in ...

    • Tax Expenditures: Revenue and Information Forgone - The Experience of Ireland 

      COLLINS, MICHEAL (Department of Economics, Trinity College Dublin, 2011)
      Tax expenditures are perceived to represent a `pervasive and growing? (OECD, 2010) element of many national taxation systems. Despite this, in many countries, there remains a critical lack of understanding of their ...

    • Tax, Welfare and Work Incentives 

      CALLAN, TIM (ESRI, 2011)
      Over the last decade Irish tax policy has undergone dramatic shifts. As the economy boomed in the early 2000s, income tax rates were reduced, tax credits were increased and the standard rate band was widened. Social welfare ...