Browsing by Subject "Taxation"
Now showing items 1-20 of 47
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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, ... -
Are the existing mechanisms and instruments available to the institutions of the EU sufficient to achieve effective harmonisation of Member States' direct tax regimes?
(Trinity College Dublin. School of Law. Discipline of Law, 2018)This thesis examines the various mechanisms and instruments available to the institutions of the EU with a view to determining whether they could enable the EU to achieve an effective harmonisation of the Member States' ... -
The Brazen Image erected on a Pedestal wrought by Himself.
(Fores, S. W., 1802-05-29)Scholarly notes may be added at a later date. -
Budget Perspectives 2012
(ESRI, 13/10/2011)Over the last decade Irish tax policy has undergone dramatic shifts. As the economy boomed in the early 2000s, income tax rates were reduced, tax credits were increased and the standard rate band was widened. Social welfare ... -
Building a Fairer Taxation System: The Working Poor and the Cost of Refundable Tax Credits
(Social Justice Ireland, 2010)This study addresses two key issues in Irish social and economic policy. These are: (i) the need to reform and develop our taxation system so that it becomes fairer and; (ii)the need to address the issue of the `working ... -
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, ... -
Comments on capital taxation proposals.
(Stationery Office, ireland, 1974) -
The debt and taxation of Ireland
(Statistical and Social Inquiry Society of Ireland, 1864)My attention has been directed to the "Report of the Special Committee of the Municipal Council of Dublin on the state of the Public Accounts between Ireland and Great Britain," and I design to lay before you the results ... -
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 ... -
An Enterprise Perspective on the Proposed Universal Social Contribution
(Forfás, ireland, 2010-11-27) -
A European formula for global tax reform
(TASC / Foundation for European Progressive Studies, Brussels / Friedrich-Ebert-Stiftung, Brussels, belgium, 2021-10-31) -
The expediency of the differential duty on hops
(Dublin Statistical Society, 1857)It is to one of these anomalies in our tariff, arising from the present discriminating duty on hops, that I wish now to call your attention, and I think it will be found that not only do we suffer from it the evils ... -
The financial relations of Great Britain and Ireland: the expenditure account.
(Statistical and Social Inquiry Society of Ireland, 1897)The majority Report of the Financial Relations Commission finds: "That whilst the actual tax revenue of Ireland is about one-eleventh of that cf Great Britain, the relative taxable capacity of Ireland is very much ... -
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 ... -
The impact of state taxes and benefits on Irish household incomes
(Statistical and Social Inquiry Society of Ireland, 1984)In recent years the Central Statistics Office (CSO) has published detailed analyses of the redistributive effects of State taxes and social benefits on household incomes in 1973 and 1980 based on the results of large ... -
An inquiry into taxes on law proceedings in Ireland
(Social Inquiry Society of Ireland, 1852)That the machinery of our present superior courts is too cumbrous, dilatory and expensive, is unquestionably true; it is true also, that an endeavour should be made to have the administration of justice effected with ... -
Integrated approaches to personal income taxes and transfers
(Stationery Office, ireland, 1977) -
Ireland's Tax Expenditure System: International Comparisons and a Reform Agenda
(Trinity College Dublin, 2010)Tax Expenditures, also known as tax incentives or tax breaks, represent an infrequently explored and little understood area of Irish public policy. Despite this, they account for more than ?11 billion per annum in exchequer ... -
Ireland's Tax Expenditure System: International Comparisons and a Reform Agenda - Studies in Public Policy No. 24
(Policy Institute, Trinity College Dublin, 2010)Tax Expenditures, also known as tax incentives or tax breaks, represent an infrequently explored and little understood area of Irish public policy. Despite this, they account for more than ?11 billion per annum in ...