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Displaying Results 1 - 25 of 75 on page 1 of 3
Marked
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A Carbon Tax for Ireland
(2008)
Richard S. J.; et al
A Carbon Tax for Ireland
(2008)
Richard S. J.; et al
Abstract:
The Programme for Government 2007-2012 states that '[a]ppropriate fiscal instruments, including a carbon levy, will be phased in on a revenue-neutral basis over the lifetime of this Government.' The terms of reference of the Commission on Taxation repeats the commitment to introduce measures to further lower carbon emissions and to phase in on a revenue neutral basis appropriate fiscal measures including a carbon levy over the lifetime of the Government and invites the Commission to [i]nvestigate fiscal measures to protect and enhance the environment including the introduction of a carbon tax. This paper presents thoughts and considerations about such a carbon tax. It discusses selected design issues, and presents a preliminary impact assessment for what the authors think is a reasonable design. More specifically, It addresses ten questions: 1. Why impose a carbon tax? 2. What level should the tax be? 3. Who should be taxed? 4. What is the expected revenue? 5. What t...
http://dx.doi.org/10.14655/6841-4471
Marked
Mark
A Carbon Tax for Ireland
(2008)
Richard S. J.; et al
A Carbon Tax for Ireland
(2008)
Richard S. J.; et al
Abstract:
The Programme for Government 2007-2012 states that '[a]ppropriate fiscal instruments, including a carbon levy, will be phased in on a revenue-neutral basis over the lifetime of this Government.' The terms of reference of the Commission on Taxation repeats the commitment to introduce measures to further lower carbon emissions and to phase in on a revenue neutral basis appropriate fiscal measures including a carbon levy over the lifetime of the Government and invites the Commission to [i]nvestigate fiscal measures to protect and enhance the environment including the introduction of a carbon tax. This paper presents thoughts and considerations about such a carbon tax. It discusses selected design issues, and presents a preliminary impact assessment for what the authors think is a reasonable design. More specifically, It addresses ten questions: 1. Why impose a carbon tax? 2. What level should the tax be? 3. Who should be taxed? 4. What is the expected revenue? 5. What t...
http://dx.doi.org/10.14655/6841-4471
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Mark
A life cycle labour supply model with taxes estimated on German panel data: the case of parallel preferences
(1993)
Laisney, Francois; Lechner, Michael; Van Soest, Arthur; Wagenhals, Gerhard
A life cycle labour supply model with taxes estimated on German panel data: the case of parallel preferences
(1993)
Laisney, Francois; Lechner, Michael; Van Soest, Arthur; Wagenhals, Gerhard
Abstract:
We estimate Frisch labour supply functions for married women using information on desired hours, under the assumptions that these are based on a smooth convex approximation of the budget constraint. The minimum distance approach used allows for correlated random effects both in the wage and in the taste-shifter equations, and for an unbalanced panel. We use a subsample of the German Socio-economic Panel for the years 1985-1989.
http://hdl.handle.net/2262/64784
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A Plan for the reduction and ultimate extinction of the National Debt
(1855)
Urquhart, William Pollard
A Plan for the reduction and ultimate extinction of the National Debt
(1855)
Urquhart, William Pollard
Abstract:
The embarkation of England in a war; the failure of the anticipations at first indulged in by some parties, that this contest could be carried on out of the revenue of the country; the recent addition of sixteen millions to the national debt, and the probability of its progressive augmentation during every year of the continuation of hostilities, all tend to impart interest to the question, whether any means should be taken to provide for the reduction or ultimate extinction of the debts incurred in the prosecution of past and present wars ; and if so, by what means this object can best be effected.
http://hdl.handle.net/2262/8981
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A profile of financial incentives to work in Ireland
(2015)
Savage, Michael; Callan, Tim; Walsh, John R.
A profile of financial incentives to work in Ireland
(2015)
Savage, Michael; Callan, Tim; Walsh, John R.
Abstract:
Tax and benefit systems have to strike a balance between the goals of providing an adequate safety-net income to those who need it and maintaining adequate incentives to take up employment and to increase earnings. Ireland has seen substantial changes to direct taxes, and in welfare payments, during recent years. The implications for income distribution are examined in a separate paper. In this paper we take stock of the implications for the structure of financial incentives to work in Ireland, using SWITCH, the ESRI tax-benefit model We look at two key aspects of labour supply: financial incentives to take up or remain in employment ? commonly measured by replacement rates - and financial incentives to move from part-time to full-time employment ? measured by marginal effective tax rates, which take account of the withdrawal of benefits as well as explicit direct taxes. We analyse the characteristics of the individuals or households most likely to face strong financial disincentive...
http://hdl.handle.net/2262/75035
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A suggestion for the removal of taxes on litigation in Ireland as a condition of the reduction of the judicial establishment
(1896)
Samuels, Arthur W.
A suggestion for the removal of taxes on litigation in Ireland as a condition of the reduction of the judicial establishment
(1896)
Samuels, Arthur W.
Abstract:
The rumour that the Treasury officials have determined to promote a Bill for the reduction of the judicial staff in Ireland has been gaining consistency. A general claque of approbation of the proposal has been raised by the English Press, and the Government is urged to auspicate its proceedings by depriving this country of an expenditure of #20,000 a year for the benefit of the Imperial Exchequer. I do not in this paper propose to argue the question of the expediency of the proposed reduction, nor to consider whether it is an opportune time for statesmen, apart from Treasury officials, to choose for the purpose of further curtailing the numbers of the Judiciary which was established, after prolonged debate and consideration in Parliament, in the year 1877. During the eighteen years since the Judicature Act, Ireland has experienced a social revolution, a deep commercial depression, and an agrarian war. Whether time ought to be given for confidence to revive, and business to recover,...
http://hdl.handle.net/2262/7840
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Adding shareholder value through dividend policy : UK evidence on tax-based shareholder clienteles
(2008)
Killian, Sheila
Adding shareholder value through dividend policy : UK evidence on tax-based shareholder clienteles
(2008)
Killian, Sheila
Abstract:
This paper addresses the question of dividend clienteles based on shareholder-level taxation. In the United Kingdom in 1997, radical changes were made to the way in which the dominant shareholder clientele was taxed on dividend income. These changes provided a unique quasiexperimental opportunity for a direct test of dividend clienteles, and of tax theories. This issue is central to policy formation, and to predicting the likely impact on shareholder value of changes to the dividend policy pursued by firms. Evidence is presented of two distinct tax-based clienteles in the United Kingdom, with contrasting preferences, one of which was strong enough to influence payout in the firms in which this clientele invested. The implication for South African firms is that, as the tax system changes, the payout preference of shareholders may also change. It is imperative that corporate financial managers react to these clienteles, and their requirements.
PUBLISHED
peer-reviewed
http://hdl.handle.net/10344/9076
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Agency, allocation and distribution - evidence on the motivation of central to local transfers
(1989)
McDowell, M
Agency, allocation and distribution - evidence on the motivation of central to local transfers
(1989)
McDowell, M
Abstract:
This paper examines fiscal relations between central and local government in Ireland for four years between 1960 and 1972. Its main conclusion is that the evidence does not support a simple principal-agent relationship, but is consistent with a degree of local autonomy in choosing levels and composition of spending. Central government is better understood as using transfers to pursue allocative and distributive objectives, directly and indirectly, within and between counties, than as treating local authorities as its spending agents.
http://hdl.handle.net/2262/68580
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An analysis of taxation supports for private pension provision in Ireland
(2018)
Whelan, Shane; Hally, Maeve
An analysis of taxation supports for private pension provision in Ireland
(2018)
Whelan, Shane; Hally, Maeve
Abstract:
The size and distribution of the taxation supports for private pension provision has been a contentious issue. Research produced or commissioned by representative groups of the pensions industry in Ireland maintains that the tax supports are merely tax deferment, and the effective tax relief is lower than the ‘headline’ relief on pension contributions. Research by the OECD, on the other hand, suggests that pension savings are essentially tax free to the majority of pension savers. This paper estimates the value of the favourable tax treatment to private pensions provision, expressed as a percentage of the original amount invested, and analyses how it varies with income level, gender, saving period, and other factors. The net effective tax relief on pension savings on each Euro invested in a private pension is estimated by comparing the increase in the present value of pension savings over the lifetime of the individual when compared to other savings. We report that the net effective...
http://hdl.handle.net/10468/7731
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An inquiry into taxes on law proceedings in Ireland
(1852)
O'Hagan, John; Jackson, Arthur S.
An inquiry into taxes on law proceedings in Ireland
(1852)
O'Hagan, John; Jackson, Arthur S.
Abstract:
That the machinery of our present superior courts is too cumbrous, dilatory and expensive, is unquestionably true; it is true also, that an endeavour should be made to have the administration of justice effected with the greatest degree of cheapness and expedition, provided that, in the pursuit of these objects, others equally essential be not sacrificed or impaired. For some time past the desire for law reform on the part of the public has been directed towards the extension of the jurisdiction of county courts; so as to make these courts absorb all, or the greater part of, the litigation of the country. This tendency, on the part of the public, is a natural and inevitable one. Finding justice administered in these courts so satisfactorily in matters of trifling value, and by a proceeding so quick and inexpensive, it is reasonable that they should ask themselves, why the same simplicity of procedure might not suffice for the settlement of any question, however large. The answer is,...
http://hdl.handle.net/2262/20599
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Analysing the effects of tax-benefit reforms on income distribution : a decomposition approach
(2009)
Bargain, Olivier; Callan, Tim
Analysing the effects of tax-benefit reforms on income distribution : a decomposition approach
(2009)
Bargain, Olivier; Callan, Tim
Abstract:
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 contributions: reforms of the tax-benefit structure (rules, rates, etc.), changes in nominal levels of market incomes and tax-benefit parameters (benefit amounts, tax bands, etc.), and all other changes in the underlying population (market income inequality, demographic composition, employment level, etc.). Then, the decomposition helps to extract an absolute measure of the impact of tax-benefit changes on inequality when evaluated against a distributionally-neutral benchmark, i.e. a situation where tax-benefit parameters are adjusted in line with income growth. We apply this measure to assess recent policy changes in twelve European countries. Finally, the full decomposition allows quantifying the relative role of policy changes compared to all other factors. We pro...
http://hdl.handle.net/10197/957
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Are the existing mechanisms and instruments available to the institutions of the EU sufficient to achieve effective harmonisation of Member States' direct tax regimes?
(2018)
NORMAN, JEREMY NIGEL
Are the existing mechanisms and instruments available to the institutions of the EU sufficient to achieve effective harmonisation of Member States' direct tax regimes?
(2018)
NORMAN, JEREMY NIGEL
Abstract:
This thesis examines the various mechanisms and instruments available to the institutions of the EU with a view to determining whether they could enable the EU to achieve an effective harmonisation of the Member States' direct tax regimes. It considers the division of competence on direct tax matters as between the Member States and the EU and the evolution of the EU's policy and attitude towards direct tax harmonisation. It examines the contributions towards tax harmonisation of the 'hard' law legislative measures implemented so far, the Commission's 'soft' law initiatives, especially the Code of Conduct on Business Taxation, the Court of Justice's case law on direct taxes, the Commission's anti-tax avoidance initiatives and the Anti-Tax Avoidance Directive, and the Commission's controversial application of its State aid powers. The thesis concludes that a substantial degree of direct tax harmonisation is desirable to eliminate obst...
http://hdl.handle.net/2262/82997
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Building a Fairer Taxation System: The Working Poor and the Cost of Refundable Tax Credits
(2010)
COLLINS, MICHEAL
Building a Fairer Taxation System: The Working Poor and the Cost of Refundable Tax Credits
(2010)
COLLINS, MICHEAL
Abstract:
This study addresses two key issues in Irish social and economic policy. These are: (i) the need to reform and develop our taxation system so that it becomes fairer and; (ii)the need to address the issue of the `working poor? where many individuals and their dependents, despite being active in the labour market, receive an income that is insufficient to take them above the low-income threshold as represented by the poverty line. It does so by proposing the introduction of a defined system of refundable tax credits.
http://hdl.handle.net/2262/56180
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Can we infer external effects from a study of the Irish indirect tax system?
(1992)
Madden, David
Can we infer external effects from a study of the Irish indirect tax system?
(1992)
Madden, David
Abstract:
This paper estimates implied external effects for the Irish indirect tax system for the year 1987. The study uses the inverse optimum technique of Christiansen and Jansen (1978) which estimates implied external effects, given the assumption that the economy is at an optimum with regard to the indirect tax system. External effects are estimated for three goods: tobacco, alcohol and petrol and in all cases the estimated external effects are of the expected sign. The paper also estimates the implied degree of inequality aversion in the Irish indirect tax system and finds that the government's social welfare function as implied by the indirect tax system is virtually utilitarian.
http://hdl.handle.net/2262/64860
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Component-Specific Versus Comprehensive Habits in a Model of Income and Consumption Taxation
(2004)
GURDGIEV, CONSTANTIN
Component-Specific Versus Comprehensive Habits in a Model of Income and Consumption Taxation
(2004)
GURDGIEV, CONSTANTIN
Abstract:
This paper proposes a model of economy with weakly non-separable preferences for both work effort and consumption. Households who derive utility from consumption of a single commodity and leisure take into account the habitual dependency of their utility on both labour supply and consumption in the past. As a result, this model provides an analysis of the effects of labour income and consumption taxes increase on asset holdings, consumption and labour supply of households. The model of comprehensive habits is contrasted by the standard habits in consumption model that is extended to include endogenous labour supply decisions. We show that one of the main results of the model includes the possibility for using comprehensive habits to capture the simultaneous time persistency in the behaviour of both consumption and leisure demand. The model also yields results in capturing the possibility for either co-movement or counter-movement of the main choice variables in response to the exoge...
http://hdl.handle.net/2262/59250
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Distributional characteristics for Ireland : a note
(2010)
Madden, David (David Patrick)
Distributional characteristics for Ireland : a note
(2010)
Madden, David (David Patrick)
Abstract:
The distributional characteristic is a measure which can be used in many applications in social cost-benefit analysis. In the application here, the distributional characteristics of a number of broad aggregates of goods are calculated for Ireland. These calculations can aid in assessing the distributional implications of price and tax changes.
Not applicable
http://hdl.handle.net/10197/2607
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Do taxes cause unemployment?
(2009)
Hogan, Vincent (Vincent Peter)
Do taxes cause unemployment?
(2009)
Hogan, Vincent (Vincent Peter)
Abstract:
In the long run the economic incidence of a tax is unaffected by whether a tax is levied on workers, consumers or firms. In the short run, however, with wages and prices not fully flexible the incidence may be different. We test this hypothesis using aggregate time series data and examine the implications of tax incidence for the level and persistence of unemployment.
http://hdl.handle.net/10197/924
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E-Government in the Irish Revenue: the Revenue On-Line Service (ROS) - a success story?
(2016)
Robbins, Geraldine; Mulligan, Emer; Keenan, Fiona
E-Government in the Irish Revenue: the Revenue On-Line Service (ROS) - a success story?
(2016)
Robbins, Geraldine; Mulligan, Emer; Keenan, Fiona
Abstract:
e-Government in the Irish Revenue: The Revenue On-Line Service (ROS) a success story? AbstractThe Revenue Online Service (ROS) is one of the first e-government initiatives introduced in Ireland. The primary purpose of this paper is to examine this reform initiative in the Irish Revenue, assess it through the lens of the New Public Management (NPM) and e-government literatures and to critically assess whether its implementation can be deemed a success story . Many of the components of NPM were evident in the introduction of ROS which facilitated its implementation: decentralisation, the use of private sector styles of management, an emphasis on performance measurement and a search for efficiencies. ROS has, inter alia, transformed both access to taxation information for taxpayers and their agents, and the system of tax payment and filing in Ireland. Assessing its implementation in terms of the objectives of an e-government initiative, ROS is a success story , and the Irish Revenu...
http://hdl.handle.net/10379/5718
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Economic instruments and environmental policy
(2005)
Helm, Dieter
Economic instruments and environmental policy
(2005)
Helm, Dieter
Abstract:
Environmental resources are scarce and many are getting scarcer. Resource allocation problems abound and recent experience is disheartening. Despite the growing scientific consensus on global warming, action to reduce greenhouse gas emissions has been largely ineffectual. Progress with energy efficiency measures and on renewables has been slow. In the former case, the effect of rising incomes has stimulated demand offsetting on a global level the contribution from technology in widening the gap between economic growth and energy demand. With the prospect of a further 3 billion people this century, and the rapid development of China and India, demand effects will continue to put upward pressure on emissions. The International Energy Agency (IEA) estimate that world energy demand will rise by 1.7 per cent per annum between 2002 and 2030, and CO2 emissions over the period by 60 per cent (IEA, 2004). In the case of renewables, limited progress in Europe will be offset by the decline of ...
http://hdl.handle.net/2262/60159
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Estimating the welfare cost of taxation in a labour market with Unemployment and non-participation
(2009)
Hogan, Vincent (Vincent Peter)
Estimating the welfare cost of taxation in a labour market with Unemployment and non-participation
(2009)
Hogan, Vincent (Vincent Peter)
Abstract:
The standard public finance 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 models of multinomial discrete choice to the labour market, explicitly allowing individuals to be in any of three possible states (employment, unemployment and non-participation). Based on these estimates, we present calculations of the dead-weight loss of taxes, which turn out to be much larger than those suggested by the standard literature.
http://hdl.handle.net/10197/912
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Fiscal rules, fiscal institutions, and fiscal performance
(2002)
Von Hagen, Jurgen
Fiscal rules, fiscal institutions, and fiscal performance
(2002)
Von Hagen, Jurgen
Abstract:
Public spending is a story of some people spending other people?s money. In modern democracies, voters elect politicians to make decisions about public spending for them, and they provide the funds by paying taxes. Two aspects of this story are worrying and have received considerable academic interest in recent years. The first is that public spending involves delegation, and, hence, principal-agent relationships. Elected politicians can extract rents from being in office, i.e., use some of the funds entrusted to them to pursue their own interests, be it outright in corruption, for perks, or simply waste. Voters might wish to eliminate the opportunity to extract rents by subjecting politicians to rules stipulating what they can and must do under given conditions. But the need to react to unforeseen developments and the complexity of the situation makes the writing of such contracts impossible. For the same reasons, politicians cannot realistically commit fully to promises made durin...
http://hdl.handle.net/2262/61832
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Governing the Irish economy: a triple crisis
(2013)
Dellepiane, Sebastian; Hardiman, Niamh
Governing the Irish economy: a triple crisis
(2013)
Dellepiane, Sebastian; Hardiman, Niamh
Abstract:
The international economic crisis hit Ireland hard from 2007 on. Ireland’s membership of the Euro had a significant effect on the policy configuration in the run-up to the crisis, as this had shaped credit availability, bank incentives, fiscal priorities, and wage bargaining practices in a variety of ways. But domestic political choices shaped the terms on which Ireland experienced the crisis. The prior configuration of domestic policy choices, the structure of decision-making, and the influence of organized interests over government, all play a vital role in explaining the scale and severity of crisis. Indeed, this paper argues that Ireland has had to manage not one economic crisis but three – financial, fiscal, and competitiveness. Initial recourse to the orthodox strategies of spending cuts and cost containment did not contain the spread of the crisis, and in November 2010 Ireland entered an EU-IMF loan agreement. This paper outlines the pathways to this outcome
Author has c...
http://hdl.handle.net/10197/4931
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Immigrant Voters, Taxation and the Size of the Welfare State
(2018)
Chevalier, Arnaud; Elsner, Benjamin; Lichter, Andreas; Pestel, Nico
Immigrant Voters, Taxation and the Size of the Welfare State
(2018)
Chevalier, Arnaud; Elsner, Benjamin; Lichter, Andreas; Pestel, Nico
Abstract:
This paper studies the impact of immigration on public policy setting. As a natural experiment, we exploit the sudden arrival of eight million forced migrants in West Germany after World War II. These migrants were on average poorer than the West German population, but unlike most international migrants they had full voting rights and were eligible for social welfare. Using panel data for West German cities and applying difference-in-differences and an instrumental variables approach, we show that local governments responded to this migration shock with selective and persistent tax raises as well as shifts in spending. In response to the inflow, farm and business owners were taxed more while residential property and wage bill taxes were left unchanged. Moreover, high-inflow cities significantly raised welfare spending while reducing spending on infrastructure and housing. Election data suggest that these policy changes were partly driven by the political influence of the immigrants:...
http://hdl.handle.net/10197/9482
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Introducing a Tax on Sugar Sweetened Drinks – Health Rationale, Options and Recommendations
(2016)
Department of Health (RoI)
Introducing a Tax on Sugar Sweetened Drinks – Health Rationale, Options and Recommendations
(2016)
Department of Health (RoI)
Abstract:
A Department of Health Working Paper, October 2016. The Department of Health has published an internal working paper to inform consideration of a sugar sweetened drinks levy from a health perspective. The policy objective is to reduce rates of childhood and adult obesity in Ireland by reducing the consumption of sugar sweetened drinks (SSDs) as a contributor to health and dental deterioration, particularly among young people. Evidence suggests that effective policy interventions to tackle obesity involve multi-sectoral, multi-lever approaches. International evidence shows that tax can be an effective policy lever if used as part of an integrated policy response that utilises a range of additional policy levers and interventions.
http://dx.doi.org/10.14655/11971-1034485
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Introducing a Tax on Sugar Sweetened Drinks – Health Rationale, Options and Recommendations
(2016)
Department of Health (RoI)
Introducing a Tax on Sugar Sweetened Drinks – Health Rationale, Options and Recommendations
(2016)
Department of Health (RoI)
Abstract:
A Department of Health Working Paper, October 2016. The Department of Health has published an internal working paper to inform consideration of a sugar sweetened drinks levy from a health perspective. The policy objective is to reduce rates of childhood and adult obesity in Ireland by reducing the consumption of sugar sweetened drinks (SSDs) as a contributor to health and dental deterioration, particularly among young people. Evidence suggests that effective policy interventions to tackle obesity involve multi-sectoral, multi-lever approaches. International evidence shows that tax can be an effective policy lever if used as part of an integrated policy response that utilises a range of additional policy levers and interventions.
http://dx.doi.org/10.14655/11971-1034485
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