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 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 examines the implications of extending the Ahmad-Stern (1984) model of indirect tax reform to include labor supply. The inclusion of labor supply alters the basic measure of marginal revenue cost of indirect ...
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. ...