Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/174271 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
ESRI Working Paper No. 538
Verlag: 
The Economic and Social Research Institute (ESRI), Dublin
Zusammenfassung: 
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.
Schlagwörter: 
Efficient frontier
fiscal
taxation
JEL: 
E62
H30
H21
Dokumentart: 
Working Paper

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