Examines the sensitivity of tests for homogeneity in Ireland's demand systems on various economic factors. Use of time series data for unconditional demand systems in differentiating dynamic and stochastic specifications; ...
This paper examines the implications of extending the Ahmad-Stern model of indirect tax reform to include labour supply. The inclusion of labour supply alters the basic measure of marginal revenue cost (MRC) of indirect ...
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 ...