An analysis of indirect tax reform in Ireland in the 1980s
Since the seminal work by Diamond and Mirrlees (1971), various attempts have been made to calculate optimal tax rates for different countries (e.g. Deaton (1977) for the UK and Harris and McKinnon (1979) for Canada). Other exercises along these lines are studies by Ebrahimi and Heady (1988), who examine the sensitivity of optimal tax rates to assumptions regarding separability and the availability of optimal demogrants, and those of Fukushima (1991) and Fukushima and Hatta (1989), who examine the welfare implications of a move to uniform taxation.
Volume (Year): 16 (1995)
Issue (Month): 1 (May)
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References listed on IDEAS
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- Peter A. Diamond & J. A. Mirrlees, 1968. "Optimal Taxation and Public Production," Working papers 22, Massachusetts Institute of Technology (MIT), Department of Economics.
- Chris Heady, 1993. "Optimal taxation as a guide to tax policy: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 14(1), pages 15-41, February.
- King, Mervyn A., 1983. "Welfare analysis of tax reforms using household data," Journal of Public Economics, Elsevier, vol. 21(2), pages 183-214, July.
- Deaton, Angus, 1977. "Equity, efficiency, and the structure of indirect taxation," Journal of Public Economics, Elsevier, vol. 8(3), pages 299-312, December.
- Decoster, Andre & Schokkaert, Erik, 1990. "Tax reform results with different demand systems," Journal of Public Economics, Elsevier, vol. 41(3), pages 277-296, April.
- Christiansen, Vidar & Jansen, Eilev S., 1978. "Implicit social preferences in the Norwegian system of indirect taxation," Journal of Public Economics, Elsevier, vol. 10(2), pages 217-245, October.
- Feldstein, Martin S, 1972. "Distributional Equity and the Optimal Structure of Public Prices," American Economic Review, American Economic Association, vol. 62(1), pages 32-36, March.
- Roberts, Kevin, 1980.
"Price-independent welfare prescriptions,"
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Elsevier, vol. 13(3), pages 277-297, June.
- FitzGerald, John & Quinn, T. P. & Whelan, Brendan J. & Williams, J. A., 1988. "An Analysis of Cross-Border Shopping," Research Series, Economic and Social Research Institute (ESRI), number GRS137.
- Conniffe, Denis & Keogh, Gary, 1988. "Equivalence Scales and Costs of Children," Research Series, Economic and Social Research Institute (ESRI), number GRS142.
- Ahmad, Ehtisham & Stern, Nicholas, 1984. "The theory of reform and indian indirect taxes," Journal of Public Economics, Elsevier, vol. 25(3), pages 259-298, December.
- Ebrahimi, Ahmad & Heady, Christopher, 1987. "Tax Design and Household Composition," Economic Journal, Royal Economic Society, vol. 98(390), pages 83-96, Supplemen.
- Sah, Raaj Kumar, 1983. "How much redistribution is possible through commodity taxes?," Journal of Public Economics, Elsevier, vol. 20(1), pages 89-101, February.
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