Browsing The Economic and Social Review, Vol. 21, No. 1, October, 1989 by Subject "Indirect taxation"

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    • Indirect tax reform in Ireland 

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