An analysis of indirect tax reform in Ireland in the 1980s

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Title: An analysis of indirect tax reform in Ireland in the 1980s
Authors: Madden, David (David Patrick)
Permanent link: http://hdl.handle.net/10197/1729
Date: Jul-1993
Abstract: 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.
Type of material: Working Paper
Publisher: University College Dublin. School of Economics
Subject LCSH: Taxation--Mathematical models
Taxation--Ireland
Ireland--Economic conditions--20th century
Language: en
Status of Item: Not peer reviewed
Appears in Collections:Geary Institute Research Collection
Economics Working Papers & Policy Papers

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