| dc.contributor.author | Madden, David | |
| dc.date.accessioned | 2012-07-06T15:11:51Z | |
| dc.date.available | 2012-07-06T15:11:51Z | |
| dc.date.issued | 1989 | |
| dc.identifier.citation | Madden, David. 'Indirect tax reform in Ireland'. - Economic & Social Review, Vol. 21, No. 1, October, 1989, pp. 27-47. Dublin: Economic & Social Research Institute | |
| dc.identifier.issn | 0012-9984 | |
| dc.identifier.other | JEL E62 | |
| dc.identifier.other | JEL H30 | |
| dc.identifier.uri | http://hdl.handle.net/2262/64162 | |
| dc.description.abstract | The Irish tax system is characterised by a narrow base with high rates. This is true of both the direct and indirect system. This paper examines the possibilities for indirect tax reform in Ireland. A model of the economy and its initial equilibrium is specified. This is embodied in a social welfare function, together with value judgements and the question is then posed as to whether it is possible to reform taxes so as to increase social welfare. If we are at an optimum with respect to the social welfare function, then no improvement is possible. Alternatively we could ask whether there is a set of value judgements for which, given the model of the economy, the initial state of affairs would be deemed as optimum. This is the inverse optimum problem. Finally, we can seek to discover Pareto improvements in order to avoid using a possibly controversial social welfare function. | en |
| dc.language.iso | en | |
| dc.publisher | Economic & Social Studies | |
| dc.source | Economic & Social Review | en |
| dc.subject | Indirect taxation | en |
| dc.subject | Tax reform | en |
| dc.subject | Ireland | en |
| dc.title | Indirect tax reform in Ireland | |
| dc.type | Journal Article | |
| dc.publisher.place | Dublin | en |
