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 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 ...
Bargain, Olivier; Callan, Tim(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 ...
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 ...
This paper incorporates the stylised fact of labour market rationing into an analysis of marginal tax reform in Ireland. In the absence of weak separability between goods and leisure, labour market rationing will have both ...
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, ...
We simulate a hypothetical family tax credit on a sample of French couples, using jointly a collective model of labor supply and a tax-benefit calculator. Work behaviors represent here a general concept of “effort,” and ...
Bargain, Olivier(University College Dublin. School of EconomicsUniversity College Dublin. Geary Institute, 2009-02)
Using counterfactual microsimulations, Shapley decompositions of time change in inequality and
poverty indices make it possible to disentangle and quantify the relative effect of tax-benefi t policy
changes, compared to ...
Are, Wasiu Adekunle(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 ...