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Estimating Ireland’s Tax Elasticities: a Policy-Adjusted Approach

Author

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  • Niall Conroy

    (Irish Fiscal Advisory Council)

Abstract

This paper estimates tax elasticities for Ireland. We compile a new dataset on tax policy changes in Ireland. This allows us to use policy-adjusted revenue when estimating tax elasticities. This gives us a cleaner estimate of the relationship between government revenue and its economic drivers. We find that income tax elasticity estimates are significantly above one when policy-adjusted revenue is used, as opposed to significantly below one when unadjusted revenue is used. This highlights the importance of using policy-adjusted revenue when estimating elasticities. We also estimate elasticities of Pay Related Social Insurance and Value-Added Tax, which have previously received little attention in the Irish literature.

Suggested Citation

  • Niall Conroy, 2020. "Estimating Ireland’s Tax Elasticities: a Policy-Adjusted Approach," The Economic and Social Review, Economic and Social Studies, vol. 51(2), pages 241-274.
    • Handle: RePEc:eso:journl:v:51:y:2020:i:2:p:241-274
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    Cited by:

    1. Bernd Hayo & Sascha Mierzwa & Umut Unal, 2021. "Estimating Policy-Corrected Long-Term and Short-Term Tax Elasticities for the United States, Germany, and the United Kingdom," MAGKS Papers on Economics 202112, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    2. Bernd Hayo & Sascha Mierzwa & Umut Ünal, 2023. "Estimating policy-corrected long-term and short-term tax elasticities for the USA, Germany, and the United Kingdom," Empirical Economics, Springer, vol. 64(1), pages 465-504, January.

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