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, identify welfare-improving, revenue-neutral tax changes at the margin and examines their sensitivity to such issues as inequality aversion and consumer preferences. It also estimates the implied degree of inequality aversion for Ireland for these two years. Results suggest that the government's social welfare function, as implied by the indirect tax system, has become less inequality averse.
External Notes
A hard copy is available in UCD Library at GEN 330.08 IR/UNI
Type of Material
Working Paper
Publisher
University College Dublin. School of Economics
Series
UCD Centre for Economic Research Working Paper Series
WP93/18
Subject – LCSH
Taxation--Mathematical models
Taxation--Ireland
Ireland--Economic conditions--20th century
Language
English
Status of Item
Not peer reviewed
This item is made available under a Creative Commons License
