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dc.date.accessioned2014-07-03T16:20:32Z
dc.date.available2014-07-03T16:20:32Z
dc.date.issued2010-11-27
dc.descriptionThis report seeks to address the impact of the proposed universal social contribution by establishing a set of indicative rates at which this proposed social contribution may be introduced, based on various revenue targets, income sources and tax bases. The impact of these potential rates on four key enterprise policy drivers is examined, namely the incentive to work; self-employed/entrepreneurship; competitiveness; and maintaining and attracting key skills. Finally, based on these findings a number of conclusions are made.en
dc.language.isoenen
dc.publisherForfásen
dc.subjectTaxationen
dc.subjectUniversal Social Chargeen
dc.titleAn Enterprise Perspective on the Proposed Universal Social Contributionen
dc.typereporten
dc.contributor.corporatenameForfás, Irelanden
dc.publisher.placeirelanden
dc.rights.ecaccessrightsopenAccess
dc.identifier.urihttp://hdl.handle.net/2262/70240


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