94,123 research outputs found

    Ireland: The Recurring Economic Miracle?

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    Ireland is enjoying a tremendous economic success. Is this success based solely on favorable corporate taxation policies? What is the effect of Ireland\u27s success and its taxation policies on the other EU nations? Ireland presents a model for economic growth and prosperity to be followed not only by the recent accession nations, but by the older EU member nations in an attempt to reform their socioeconomic context

    A Site Value Tax for Ireland: Approach, Design and Implementation

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    Ireland’s Memorandum of Understanding (MoU) with the EU/IMF requires government to introduce a recurring annual property tax. While the MoU has not specified the precise form this new taxation measure will adopt, commitments in the National Recovery Plan 2011-2014 and Fine Gael/Labour Programme for Government have pointed towards the introduction of an annual Site Value Tax (SVT). Budget 2011 suggested that the yield from this tax source would grow from €180m in 2012 to reach €530m in 2014. Similarly the MoU commits government to raising additional taxation revenues of €1.5bn in 2012 and €1.1bn in 2013 with both to be partly funded by a property tax and increases to that tax. To date assessments of the feasibility of a SVT (by the Commission of Taxation and the Department of Finance) have pointed towards a series of practical difficulties associated with its introduction. This paper outlines a proposal to overcome these difficulties and to introduce a credible, fair and reliable annual SVT from January 2013. The paper uses the land registry database of the Property Registration Authority of Ireland (PRAI) to outline the structure and administration of a SVT.Taxation, Property, Fiscal Policy, Ireland

    Taxation in Ireland

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    https://egrove.olemiss.edu/dl_dhs/1012/thumbnail.jp

    Tax-Benefit Revealed Redistributive Preferences Over Time: Ireland 1987-2005

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    By inverting Saez (2002)'s model of optimal income taxation, we characterize the redistributive preferences of the Irish government between 1987 and 2005. The (marginal) social welfare function revealed by this approach is consistently comparable over time and show great stability despite profound changes in market incomes and important fiscal reforms over the period. Results are robust to numerous checks regarding data, income concepts and elasticities. A comparison with the UK shows marked differences reflecting the narrow political spectrum in Ireland compared to radical changes in British politics over the past 30 years. Some "anomalies" in the revealed social welfare function suggests introducing transfers to the working poor.social preferences, optimal taxation, labour supply

    Distributional impacts of carbon taxation and revenue recycling: a behavioural microsimulation. ESRI WP626, June 2019

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    Carbon taxation is a regressive policy which contributes to public opposition towards same. We employ the Exact Affine Stone Index demand system to examine the extent to which carbon taxation in Ireland reduces emissions, as well as its distributional impacts. The Engel curves for various commodity groupings are found to be non-linear, which renders the particular demand system we have chosen more suitable than other methods found in the extant literature. We find that a carbon tax increase can decrease emissions, but is indeed regressive. Recycling the revenues to households mitigates these regressive effects. A targeted allocation that directs the revenues towards less affluent households is found to reduce inequality more than flat allocation that divides the revenues equally amongst all households; however both methods are capable of mitigating the regressive effects of the tax increase

    Tax-Benefit Revealed Redistributive Preferences Over Time: Ireland 1987-2005

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    By inverting Saez (2002)'s model of optimal income taxation, we characterize the redistributive preferences of the Irish government between 1987 and 2005. The (marginal) social welfare function revealed by this approach is consistently compa- rable over time and show great stability despite profound changes in market incomes and important fiscal reforms over the period. Results are robust to numerous checks regarding data, income concepts and elasticities. A comparison with the UK shows marked differences reflecting the narrow political spectrum in Ireland compared to radical changes in British politics over the past 30 years. Some "anomalies" in the revealed social welfare function suggests introducing transfers to the working poor.social preferences, optimal taxation, labour supply

    Taxation of Agriculture in selected countries. Study of The United States, Canada, Australia, Germany, United Kingdom, Ireland, France, Switzerland and Italy with relevance to the WTO

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    This report looks at the special measures for agriculture within the field of taxation and social security. Chapter 1 and 2 deal with general overview of taxes and taxation principles. Chapter 3 give more detailed information of the tax system in the selected countries, US, Canada, Australia, Germany, UK, France, Ireland, Italy and Switzerland. Chapter four deals with notifications to the Committee on Agriculture in the World Trade Organisation (WTO) concerning tax measures. In chapter 5 we have tried to systematize the different tax schemes in the selected countries.Taxation of Agriculture in selected countries. Study of The United States, Canada, Australia, Germany, United Kingdom, Ireland, France, Switzerland and Italy with relevance to the WTOpublishedVersio

    The Regional Dimension of Taxes and Public Expenditure in Ireland. ESRI WP195. May 2007

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    In Ireland as in many other countries there has been an ongoing debate on the nature, degree and trends of regional imbalance. However, relatively little is known about the effects of policies at the regional level in Ireland. This paper considers two aspects of public policy namely the fiscal system and public expenditure. In particular regional government accounts are constructed, which identify the level of taxation, subsidisation and public expenditure at the regional level. The analysis of this data confirms that the fiscal system does reduce relative income differences in Ireland. Furthermore there are substantial resource transfers across regions

    The Distributional Impact of a Carbon Tax in Ireland

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    We study the effects of carbon taxation and revenue recycling across the income distribution in Ireland. Price changes of fuels and all other final goods and services are taken into account. If applied only to the emissions not covered by the EU Emissions Trading Scheme, a carbon tax of €20/tCO2 would cost the poorest households around €3.5/week and the richest ones €5/week. The tax is regressive, therefore. However, if the revenue is used to increase social benefits and tax credits, households across the income distribution can be made better off without exhausting the total carbon tax revenue.

    Certain but stable? A diachronic analysis of taxation in Ireland from 1970-2015

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    Certain but stable? A diachronic analysis of taxation in Ireland from 1970-2015 This paper explores the discursive development of taxation within budget speeches in Ireland from 1970 to 2015 by means of a corpus-assisted discourse analysis. We ask the following questions; how have discourses of taxation developed diachronically and what are the similarities and differences in the observable discourses? In answering these questions, this paper makes use of corpus linguistics, a methodological approach which utilises computational analysis of large bodies of text to draw statistically significant conclusions about word usage. It is expected, though not taken a priori, that significant discursive change will be centred around periods of economic crisis, points in time where a fissure in the normalcy of meaning is opened thus enabling contestation and discursive change to occur. Change will be examined first through a collocate analysis of the lemma tax, followed by an analysis of discourse prosody. How different types of taxation are discursively constructed and legitimised by successive Finance Ministers has distinct material consequences for the development of the state and the welfare of its population, in particular, the provision of social protection. By examining the discursive limits of taxation in budget speeches, we can also examine those discourses which are conspicuous through their absence over the period in question. This paper is novel due to the manner in which it assembles a large specialised corpus to empirically demonstrate the ways in which taxation has been discursively constructed in the context of a 45 year period, challenging the necessity of established discourses by uncovering their historically contingent origins
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