This paper applies the Ahmad-Stern model of indirect tax reform to the Irish economy for two different years, 1980 and 1987. It introduces a modification to the traditional marginal social cost measure used in these studies, ...
This paper applies the concept of welfare dominance using concentration curves to household data for Ireland. It identifies marginal tax reforms which would be welfare-enhancing for all social welfare functions satisfying ...
This paper examines Irish demand patterns using conditional demand functions. This overcomes the problems faced by traditional demand analysis which neglects the influence of labour supply and thus assumes weak separability. ...
This paper examines Irish demand patterns using conditional demand functions. This overcomes the problems faced by traditional demand analysis which neglects the influence of labour supply and thus assumes weak separability. ...
Walsh, Frank(Economic and Social Research Institute, 1999)
This paper examines the issue of whether harmonising taxes across the traded and nontraded sectors is desirable. Preferential treatment for the traded sector might be justified if either the output response of subsidies ...
This paper examines the conjecture that tax reform recommendations are not as sensitive to underlying consumer demand systems as are derived optimal tax rates. Tax reform recommendations for Ireland using the Ahmad-Stern ...
This paper analyzes the role of tax policy in the transformation of the Irish economy
from the 1980s to the 1990s. Details are provided of the marked underperformance
of the economy in the 1980s, evidenced by rising ...
By inverting Saez (2002)'s model of optimal income taxation, we characterize
the redistributive preferences of the Irish government between 1987 and 2005. The
(marginal) social welfare function revealed by this approach ...