Advanced Search
MyIDEAS: Login

Taxation and Savings in Ireland

Contents:

Author Info

  • O'Toole, Francis
  • Warrington, Pamela
Registered author(s):

    Abstract

    This paper quantifies the effects of the differential tax treatment of various savings media in Ireland during the period 1980 - 1995. It is shown that there is substantial variation in effective tax rates (ETRs) across a variety of assets and that these variations impact upon vertical equity. This paper also untangles the effects of inflation and tax legislation on the evolution of effective tax rates in Ireland. This decomposition highlights the distortionary effects of inflation on the savings market, particularly when the effects of double taxation are incorporated into the analysis.

    Download Info

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below under "Related research" whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Bibliographic Info

    Paper provided by Trinity College Dublin, Department of Economics in its series Economics Technical Papers with number 985.

    as in new window
    Length:
    Date of creation: Jan 1998
    Date of revision:
    Handle: RePEc:tcd:tcduet:985

    Contact details of provider:
    Postal: Trinity College, Dublin 2
    Phone: (+ 353 1) 6081325
    Fax: 6772503
    Web page: http://www.tcd.ie/Economics/
    More information through EDIRC

    Related research

    Keywords:

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:tcd:tcduet:985. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Patricia Hughes).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.