Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/174271
Authors: 
McQuinn, Kieran
Roche, Maurice J.
Year of Publication: 
2016
Series/Report no.: 
ESRI Working Paper 538
Abstract: 
Revenue from taxation has become more volatile after the global financial crisis. In this paper we provide a mean-variance analysis for key taxation components in the Irish fiscal accounts. This approach is a useful complement to the more standard measures of fiscal developments, which typically focus on aggregate public finance indicators. In an Irish context, the analysis reveals that for a given taxation return, sourcing an increased amount of revenue from direct as opposed to indirect sources of taxation post 2008 would have provided a more stable fiscal environment.
Subjects: 
Efficient frontier
fiscal
taxation
JEL: 
E62
H30
H21
Document Type: 
Working Paper

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