| dc.contributor.author | COLLINS, MICHEAL | |
| dc.date.accessioned | 2011-05-29T19:01:57Z | |
| dc.date.available | 2011-05-29T19:01:57Z | |
| dc.date.issued | 2010 | |
| dc.date.submitted | 2010 | en |
| dc.identifier.citation | Collins, M.L. and R. Ryan, "Building a Fairer Taxation System: The Working Poor and the Cost of Refundable Tax Credits"., Dublin, Social Justice Ireland, 2010, 1 - 68 | en |
| dc.identifier.issn | 978-1-907501-02-9 | |
| dc.identifier.other | Y | |
| dc.description | PUBLISHED | en |
| dc.description.abstract | 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 poor? where many individuals and their dependents, despite being active in the labour market, receive an income that is insufficient to take them above the low-income threshold as represented by the poverty line.
It does so by proposing the introduction of a defined system of refundable tax credits. | en |
| dc.format.extent | 1 | en |
| dc.format.extent | 68 | en |
| dc.language.iso | en | en |
| dc.publisher | Social Justice Ireland | en |
| dc.rights | Y | en |
| dc.subject | Taxation | en |
| dc.subject | Refundable Tax Credits | en |
| dc.subject | Economics | en |
| dc.subject.lcsh | Taxation | en |
| dc.subject.lcsh | Redistribution | en |
| dc.title | Building a Fairer Taxation System: The Working Poor and the Cost of Refundable Tax Credits | en |
| dc.type | Book | en |
| dc.type.supercollection | scholarly_publications | en |
| dc.type.supercollection | refereed_publications | en |
| dc.identifier.peoplefinderurl | http://people.tcd.ie/mlcollin | |
| dc.identifier.rssinternalid | 70335 | |
| dc.identifier.rssuri | www.socialjustice.ie | en |
| dc.identifier.rssuri | www.collinseconomics.com | en |
| dc.identifier.uri | http://hdl.handle.net/2262/56180 | |
