RSS
- You are here:
- Research Repository UCD
- >
- Search
JavaScript is disabled for your browser. Some features of this site may not work without it.
Search
Search Results
-
(University College Dublin. School of Economics, 2012-10)Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns ...
-
(Elsevier Science, 2006)The most common notion of environmental tax reform (ETR) is the use of the revenue from environmental taxes to reduce distortionary labour taxes. The PETRAS project1 has shown that there are a number of social and political ...
-
(University College Dublin. School of Geography, Planning and Environmental Policy, 2002-03)The most common definition of Environmental Tax Reform (ETR) is the use of the revenue from environmental taxes to reduce distortionary labour taxes. However, the PETRAS project has shown that there are a number of social ...
-
(Canadian Tax Foundation, 2000)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 ...
-
(University College Dublin. Geary Institute, 2012-12)The comparative study of debt and fiscal consolidation has acquired a new focus in the wake of the global financial crisis. This leads us to re-evaluate the literature on fiscal consolidation that flourished during the ...
-
(University College Dublin. School of EconomicsUniversity College Dublin. Geary Institute, 2007-08)To assess the impact of tax-benefit policy changes on income distribution over time, we suggest a methodology based on counterfactual simulations. We start by decomposing changes in inequality/poverty indices into three ...
-
(University College Dublin. School of Economics, 2012-12)The composition of tax revenue in Ireland had changed dramatically over the past decade, with indirect taxes accounting for a large share of total tax revenue. This shift towards indirect taxation more than direct taxation ...
-
(Fondazione Lanza, 2003)Despite the fact that environmental taxes and Environmental Tax Reform (ETR) are accepted to be policies with desirable environmental and other economic effects, their implementation has been patchy. The most common ...
-
(University College Dublin. Geary Institute, 2008)
-
(Elsevier Science, 2004)The standard public economics analysis of the welfare cost of labour income taxation is based on the estimation of labour supply functions that treat unemployed individuals as non-participants. This paper applies econometric ...