Browsing Economic and Social Review by Subject "Indirect taxation"

Now showing items 1-5 of 5

    • Can we infer external effects from a study of the Irish indirect tax system? 

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

    • Household consumption patterns, indirect tax structures and implications for indirect tax harmonisation: a three country perspective 

      Kaplanoglou, Georgia (Economic & Social StudiesDublin, 2004)
      The paper compares the indirect tax structures and consumption patterns of three European countries (the UK, Greece and Hungary) and studies the likely distributional impact of a potential convergence of their indirect ...

    • 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) ...

    • The distributional effects of Value Added Tax in Ireland 

      Leahy, Eimear; Lyons, Sean; TOL, RICHARD S. J. (Economic & Social StudiesDublin, 2011)
      In this paper we examine the distributional effects of Value Added Tax (VAT) in Ireland. Using the 2004/2005 Household Budget Survey, we assess the amount of VAT that households pay as a proportion of weekly disposable ...