Institutions | About Us | Help | Gaeilge
rian logo


Mark
Go Back
The changing burden of personal income tax in Ireland and the social valuation of income 1946-1976
O Muircheartaigh, Fionan S.
This paper uses the historical experience since 1946 as a basis for the examination of three problems, the impact of inflation on the individual taxpayer's burden, changes in the progression of the tax schedule and changes in relativities between different types of family, implicit in their income tax treatment
Keyword(s): Personal income tax; Tax burden; Fiscal drag; 314.15
Publication Date:
1977
Type: Journal article
Peer-Reviewed: Yes
Language(s): English
Institution: Trinity College Dublin
Citation(s): O Muircheartaigh, F. S. 'The changing burden of personal income tax in Ireland and the social valuation of income 1946-1976'. - Dublin: Journal of the Statistical and Social Inquiry Society of Ireland,Vol. XXIII, Part IV, 1976/1977, pp1-52
Publisher(s): Statistical and Social Inquiry Society of Ireland
File Format(s): application/pdf
First Indexed: 2014-05-13 05:10:10 Last Updated: 2014-08-03 05:36:20