Since 2014
How Sensitive is Irish Income Tax Revenue to Underlying Economic Activity?
The Economic and Social Review
View Archive Info| Field | Value | |
| Title |
How Sensitive is Irish Income Tax Revenue to Underlying Economic Activity?
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| Creator |
Deli, Yota
Lambert, Derek Lawless, Martina McQuinn, Kieran Morgenroth, Edgar L. W. |
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| Subject |
income tax; Ireland
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| Description |
In this paper we examine the elasticity of Irish personal income taxation revenue with respect to aggregate national output – both GDP and GNP. This enables us to estimate the sensitivity of this key taxation aggregate with respect to changes in economic activity. Understanding the elasticity of the different taxation components vis-à-vis their underlying economic activity should enable policymakers to place the public finances on a more sustainable footing and hence avoid the sharp booms and busts that have characterised Irish taxation receipts over the past 20 years.
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| Publisher |
The Economic and Social Review
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| Contributor |
—
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| Date |
2017-09-12
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://www.esr.ie/article/view/772
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| Source |
The Economic and Social Review; Vol 48, No 3, Autumn (2017); 317-336
0012-9984 |
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| Language |
eng
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| Relation |
http://www.esr.ie/article/view/772/165
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| Rights |
Copyright (c) 2017 The Economic and Social Review
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