Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/262295 
Year of Publication: 
2021
Series/Report no.: 
Budget Perspectives No. 2022/1
Publisher: 
The Economic and Social Research Institute (ESRI), Dublin
Abstract: 
Even before the pandemic, an ageing population, a potential over-reliance on corporation tax receipts and an inevitable decline in motor tax revenues combined to make the need for future tax rises likely. This paper examines a range of options that a government seeking to raise or replace tax revenues might consider, assessing what is known about how much they would raise, who would bear the burden and what economic effects they might have.
Persistent Identifier of the first edition: 
Creative Commons License: 
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Document Type: 
Research Report

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