Tax-benefit revealed redistributive preferences over time : Ireland 1987-2005

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Title: Tax-benefit revealed redistributive preferences over time : Ireland 1987-2005
Authors: Bargain, Olivier
Keane, Claire
Permanent link: http://hdl.handle.net/10197/2667
Date: Oct-2010
Abstract: 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.
Funding Details: Not applicable
Type of material: Working Paper
Publisher: University College Dublin. School of Economics
Keywords: Social preferencesOptimal taxationLabour supply
Subject LCSH: Fiscal policy--Ireland
Income distribution--Ireland
Taxation--Ireland
Labor supply--Ireland
Other versions: http://www.ucd.ie/t4cms/wp10_33.pdf
Language: en
Status of Item: Not peer reviewed
Appears in Collections:Economics Working Papers & Policy Papers

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