Browsing Economic and Social Review by Subject "Taxation"
Now showing items 1-8 of 8
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A life cycle labour supply model with taxes estimated on German panel data: the case of parallel preferences
(Economic & Social Studies, Dublin, 1993)We estimate Frisch labour supply functions for married women using information on desired hours, under the assumptions that these are based on a smooth convex approximation of the budget constraint. The minimum distance ... -
Agency, allocation and distribution - evidence on the motivation of central to local transfers
(Economic & Social Studies, Dublin, 1989)This paper examines fiscal relations between central and local government in Ireland for four years between 1960 and 1972. Its main conclusion is that the evidence does not support a simple principal-agent relationship, ... -
Can we infer external effects from a study of the Irish indirect tax system?
(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, ... -
Economic instruments and environmental policy
(Economic & Social Studies, Dublin, 2005)Environmental resources are scarce and many are getting scarcer. Resource allocation problems abound and recent experience is disheartening. Despite the growing scientific consensus on global warming, action to reduce ... -
Fiscal rules, fiscal institutions, and fiscal performance
(Economic & Social Studies, Dublin, 2002)Public spending is a story of some people spending other people?s money. In modern democracies, voters elect politicians to make decisions about public spending for them, and they provide the funds by paying taxes. Two ... -
On and off the frontier: the impact of taxes on growth
(Economic & Social Studies, Dublin, 1996)In the context of explaining inter-country growth rates, empirical work to date finds a negligible role for the parameters of a country's taxation system. In our opinion, part of the explanation for this result is that ... -
On the cyclicality of Irish fiscal policy
(Economic & Social Studies, Dublin, 1998)In this paper, we tackle the important issue of cyclicality in the behaviour of Irish fiscal policy. We first review arguments in favour of the optimality of countercyclical fiscal policy. Next we outline a political economy ... -
The challenge of tax reform and expanding the tax base
(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 ...
