Madden, David (David Patrick)David (David Patrick)Madden2009-12-152009-12-151993-07199318http://hdl.handle.net/10197/1729This 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.868803 bytesapplication/pdfenTaxation--Mathematical modelsTaxation--IrelandIreland--Economic conditions--20th centuryWorking Paperhttps://creativecommons.org/licenses/by-nc-sa/1.0/