Browsing JSSISI: Journal of The Statistical and Social Inquiry Society of Ireland, 1847- by Subject "Personal income tax"
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The changing burden of personal income tax in Ireland and the social valuation of income 1946-1976
(Statistical and Social Inquiry Society of Ireland, 1977)This paper uses the historical experience since 1946 as a basis for the examination of three problems, the impact of inflation on the individual taxpayer's burden, changes in the progression of the tax schedule and changes ...