dc.contributor.author | Lennan, LK | |
dc.date.accessioned | 2014-04-24T15:14:35Z | |
dc.date.available | 2014-04-24T15:14:35Z | |
dc.date.issued | 1972 | |
dc.identifier.citation | LK Lennan, 'Built-in flexibility of Irish taxes', Economic and Social Research Institute, Economic and Social Review, Vol.3 (Issue 4), 1972, 1972, pp581-603 | |
dc.identifier.issn | 0012-9984 | |
dc.identifier.uri | http://hdl.handle.net/2262/68912 | |
dc.description.abstract | In this article we develop a small model of the Irish economy with a view to obtaining measurements of the built-in flexibility of the prevailing tax structure in Ireland. By the built-in flexibility of a tax/expenditure, or its sensitivity, is meant the tendency of that revenue (expenditure) to vary in the same (opposite) direction as its base, or a policy variable which it is desired to stabilise - usually output. The sectors of the economy studied and the relationships developed are discussed below. | |
dc.language.iso | en | |
dc.publisher | Economic & Social Studies | |
dc.relation.ispartofseries | Economic and Social Review | |
dc.relation.ispartofseries | Vol.3 (Issue 4), 1972 | |
dc.subject | Tax | |
dc.subject | Ireland | |
dc.subject | Flexibility | |
dc.title | Built-in flexibility of Irish taxes | |
dc.type | Journal Article | |
dc.status.refereed | Yes | |
dc.publisher.place | DUBLIN | |
dc.rights.ecaccessrights | OpenAccess | |
dc.format.extentpagination | pp581-603 | |