dc.contributor.author | Gillanders, Norman | |
dc.date.accessioned | 2006-11-05T14:35:58Z | |
dc.date.available | 2006-11-05T14:35:58Z | |
dc.date.issued | 1993 | |
dc.identifier.citation | Gillanders, Norman, 'Corporation tax statistics from the records of the revenue commissioners'. - Dublin: Journal of the Statistical and Social Inquiry Society of Ireland,Vol. XXVI, Pt. 5, 1992/1993, pp93-134 | en |
dc.identifier.issn | 00814776 | |
dc.identifier.other | JEL H83 | |
dc.identifier.other | JEL H71 | |
dc.identifier.other | Y | |
dc.identifier.uri | http://hdl.handle.net/2262/2739 | |
dc.description | Read before the Society, 11 February 1993 | en |
dc.description.abstract | The Revenue Commissioners' head office is in Dublin Castle. Some of the staff there are
engaged in typical head office functions such as personnel, accounting and computer
systems. Others have overall responsibility for administration of the various taxes and
duties. Finally, there is a small group of civil servants in a number of sections who have
responsibility for advising Revenue's top management on all aspects of taxation policy.
These budget and planning sections monitor the operation of existing tax law and suggest
improvements where necessary. Part of this job involves making quite detailed estimates
of the budgetary cost of, or yield from, changes in taxation policy. These sections obviously
have close working links with the Department of Finance which has the primary
policy-making role in the fiscal area.
The corporation tax statistics which are the subject of this paper are produced in the
Legislation and Statistics section of the Revenue Commissioners' head office. The section
has responsibility for planning and policy for income tax, corporation tax and capital gains
tax. The statistics unit of Legislation and Statistics has a staff of 10. | en |
dc.format.extent | 1699504 bytes | |
dc.format.mimetype | application/pdf | |
dc.language.iso | en | en |
dc.publisher | Statistical and Social Inquiry Society of Ireland | en |
dc.relation.ispartofseries | Journal of the Statistical and Social Inquiry Society of Ireland | en |
dc.relation.ispartofseries | Vol. XXVI, Pt. 5, 1992/1993 | en |
dc.source | Journal of The Statistical and Social Inquiry Society of Ireland | |
dc.source.uri | http://www.ssisi.ie | |
dc.subject | Corporation tax | en |
dc.subject | Taxation rates | en |
dc.subject | Revenue Commissioners | en |
dc.subject.ddc | 314.15 | |
dc.title | Corporation tax statistics from the records of the revenue commissioners | en |
dc.type | Journal article | en |
dc.status.refereed | Yes | |