Browsing Economic and Social Review by Subject "Tax incidence"

Now showing items 1-6 of 6

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

      Madden, David (Economic & Social StudiesDublin, 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, ...

    • Distributional aspects of Ireland's fiscal adjustment 

      Callan, Tim; Nolan, Brian (Economic & Social StudiesDublin, 1992)
      Conflicting claims about the distributional impact of Ireland's fiscal adjustment have been made. This paper clarifies the different implicit standards on which these may be based, and uses the limited available data on ...

    • "Fiscal adjustment in Ireland in the 1980s": a comment 

      Martin, John P. (Economic & Social StudiesDublin, 1992)
      The Irish experience with fiscal adjustment is interesting, not just for a domestic audience but also for an international one. If one confines the comparison to the OECD countries, the Irish experience can be seen as part ...

    • The distributional effects of Value Added Tax in Ireland 

      Leahy, Eimear; Lyons, Sean; TOL, RICHARD S. J. (Economic & Social StudiesDublin, 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 ...

    • The distributional impact of a carbon tax in Ireland 

      Verde, Stefano F.; TOL, RICHARD S. J. (Economic & Social StudiesDublin, 2009)
      We study the effects of carbon taxation and revenue recycling across the income distribution in Ireland. Price changes of fuels and all other final goods and services are taken into account. If applied only to the emissions ...

    • What role for property taxes in Ireland? 

      Callan, Tim; Keane, Claire; Walsh, John R. (Economic & Social StudiesDublin, 2010)
      What role could a property tax play in broadening the Irish tax base? An annual tax on property has been recommended in a series of reports over the past 25 years, from the first Commission on Taxation (1985), to the recent ...