Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/174273
Authors: 
Deli, Yota
Lambert, Derek
Lawless, Martina
McQuinn, Kieran
Morgenroth, Edgar L. W.
Year of Publication: 
2016
Series/Report no.: 
ESRI Working Paper 540
Abstract: 
In this paper we examine the elasticity of Irish 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. It also allows us to compare the elasticity of income taxation across other jurisdictions where similar estimates are available. Understanding the elasticity of the different taxation components vis-à-vis their underlying economic activity should enable policy-makers to place the public finances on a more sustainable footing and hence avoid the sharp booms and busts which has characterized Irish taxation receipts over the past 20 years.
Subjects: 
Tax revenues
Income tax elasticity
JEL: 
H24
H30
Document Type: 
Working Paper

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