Browsing Economic and Social Review by Subject "Tax reform"

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  • 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) ...

  • The challenge of tax reform and expanding the tax base 

    Poterba, Peter (Economic & Social Studies, Dublin, 2010)
    My topic today is the design of tax policy, and in particular the role of socalled ?tax expenditures? in income tax systems. It is a topic that is important not just in Ireland but in many other nations ? including the ...