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Responsiveness of corporation tax revenues to taxable income: A firm-level approach

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  • Acheson, Jean
  • Lawless, Martina
  • Lawlor, Donough
  • Tarrant, Oisín
  • Weymes, Laura

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  • Acheson, Jean & Lawless, Martina & Lawlor, Donough & Tarrant, Oisín & Weymes, Laura, 2021. "Responsiveness of corporation tax revenues to taxable income: A firm-level approach," Papers WP715, Economic and Social Research Institute (ESRI).
    • Handle: RePEc:esr:wpaper:wp715
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    File URL: http://www.esri.ie/pubs/WP715.pdf
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    References listed on IDEAS

    as
    1. Acheson, Jean & Deli, Yota & Lambert, Derek & Morgenroth, Edgar, 2017. "Income tax revenue elasticities in Ireland: an analytical approach," Research Series, Economic and Social Research Institute (ESRI), number RS59, June.
    2. John Creedy & Norman Gemmell, 2002. "The Built‐in Flexibility of Income and Consumption Taxes," Journal of Economic Surveys, Wiley Blackwell, vol. 16(4), pages 509-532, September.
    3. Creedy, John & Gemmell, Norman, 2008. "Corporation tax buoyancy and revenue elasticity in the UK," Economic Modelling, Elsevier, vol. 25(1), pages 24-37, January.
    4. Acheson, Jean & Deli, Yota & Morgenroth, Edgar & Lambert, Derek & Murphy, Martin, 2018. "VAT revenue elasticities: an analytical approach," Papers WP596, Economic and Social Research Institute (ESRI).
    5. Conefrey, Thomas & Hickey, Rónán & Walsh, Graeme, 2019. "Debt and Uncertainty: Managing Risks to the Public Finances," Economic Letters 11/EL/19, Central Bank of Ireland.
    6. John Creedy & Norman Gemmell, 2006. "Modelling Tax Revenue Growth," Books, Edward Elgar Publishing, number 4073.
    7. Creedy, John & Gemmell, Norman, 2002. "The Built-In Flexibility of Income and Consumption Taxes," Journal of Economic Surveys, Wiley Blackwell, vol. 16(4), pages 509-532, September.
    8. Conefrey, Thomas & O'Reilly, Gerard & Walsh, Graeme, 2019. "Fiscal Windfalls: A Model-Based Analysis," Economic Letters 3/EL/19, Central Bank of Ireland.
    9. John Creedy & Norman Gemmell, 2004. "The Income Elasticity of Tax Revenue: Estimates for Income and Consumption Taxes in the United Kingdom," Fiscal Studies, Institute for Fiscal Studies, vol. 25(1), pages 55-77, March.
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    Cited by:

    1. McQuinn, Kieran & O'Toole, Conor & Disch, Wendy & Shiel, Eva & Kenny, Eoin, 2022. "Quarterly Economic Commentary, Autumn 2022," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC2022AUT, June.

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