Matches in SemOpenAlex for { <https://semopenalex.org/work/W2625769054> ?p ?o ?g. }
Showing items 1 to 79 of
79
with 100 items per page.
- W2625769054 abstract "Over the last decade, Irish tax revenue has been subject to significant fluctuations, especially during the financial crisis, when total Exchequer tax receipts declined by over 30 per cent. As income tax is the largest individual source of tax revenue in Ireland, accounting for over 30 per cent of the total, fluctuations in this source of revenue have a significant bearing on the total tax revenue. The purpose of this paper is to analyse the responsiveness of income tax revenue to changes in income and how this is related to the structure of the tax system and the distribution of income. The lower the responsiveness of revenue to a change in income, the less volatile the tax revenue from this source becomes, but this also implies lower progressivity of the income tax system. This trade-off between responsiveness and progressivity is of particular importance in an Irish context as the income tax system is highly affected by the existence of tax credits, which by construction drive the size of the elasticity upwards. Using readily available administrative data and parameters from the Irish income tax system, income tax revenue elasticities are calculated for the period 2003–13, and for different income levels and types of taxpayer.1 An unusual feature of the Irish tax system, compared to other European ones, is the existence of the tax credits for the main income tax, while a more conventional system applies to the Universal Social Charge (USC). The tax credit structure provides a unique opportunity to assess whether a tax credit system is more or less progressive than the traditional multiple threshold ones. The estimates complement other current ESRI research on revenue elasticities (see Deli et al., 2016) but provide a more granular level of detail, which should prove useful for tax forecasting and policymaking." @default.
- W2625769054 created "2017-06-23" @default.
- W2625769054 creator A5036009657 @default.
- W2625769054 creator A5037697632 @default.
- W2625769054 creator A5072761128 @default.
- W2625769054 creator A5089314368 @default.
- W2625769054 date "2017-03-29" @default.
- W2625769054 modified "2023-09-27" @default.
- W2625769054 title "Income tax revenue elasticities in Ireland: an analytical approach" @default.
- W2625769054 hasPublicationYear "2017" @default.
- W2625769054 type Work @default.
- W2625769054 sameAs 2625769054 @default.
- W2625769054 citedByCount "2" @default.
- W2625769054 countsByYear W26257690542017 @default.
- W2625769054 countsByYear W26257690542018 @default.
- W2625769054 crossrefType "posted-content" @default.
- W2625769054 hasAuthorship W2625769054A5036009657 @default.
- W2625769054 hasAuthorship W2625769054A5037697632 @default.
- W2625769054 hasAuthorship W2625769054A5072761128 @default.
- W2625769054 hasAuthorship W2625769054A5089314368 @default.
- W2625769054 hasConcept C100001284 @default.
- W2625769054 hasConcept C10138342 @default.
- W2625769054 hasConcept C111326686 @default.
- W2625769054 hasConcept C113216237 @default.
- W2625769054 hasConcept C121964417 @default.
- W2625769054 hasConcept C139447083 @default.
- W2625769054 hasConcept C145236788 @default.
- W2625769054 hasConcept C162077342 @default.
- W2625769054 hasConcept C162324750 @default.
- W2625769054 hasConcept C165786947 @default.
- W2625769054 hasConcept C172008318 @default.
- W2625769054 hasConcept C195487862 @default.
- W2625769054 hasConcept C551662922 @default.
- W2625769054 hasConcept C55214782 @default.
- W2625769054 hasConcept C556758197 @default.
- W2625769054 hasConcept C74939039 @default.
- W2625769054 hasConceptScore W2625769054C100001284 @default.
- W2625769054 hasConceptScore W2625769054C10138342 @default.
- W2625769054 hasConceptScore W2625769054C111326686 @default.
- W2625769054 hasConceptScore W2625769054C113216237 @default.
- W2625769054 hasConceptScore W2625769054C121964417 @default.
- W2625769054 hasConceptScore W2625769054C139447083 @default.
- W2625769054 hasConceptScore W2625769054C145236788 @default.
- W2625769054 hasConceptScore W2625769054C162077342 @default.
- W2625769054 hasConceptScore W2625769054C162324750 @default.
- W2625769054 hasConceptScore W2625769054C165786947 @default.
- W2625769054 hasConceptScore W2625769054C172008318 @default.
- W2625769054 hasConceptScore W2625769054C195487862 @default.
- W2625769054 hasConceptScore W2625769054C551662922 @default.
- W2625769054 hasConceptScore W2625769054C55214782 @default.
- W2625769054 hasConceptScore W2625769054C556758197 @default.
- W2625769054 hasConceptScore W2625769054C74939039 @default.
- W2625769054 hasLocation W26257690541 @default.
- W2625769054 hasOpenAccess W2625769054 @default.
- W2625769054 hasPrimaryLocation W26257690541 @default.
- W2625769054 hasRelatedWork W1519180259 @default.
- W2625769054 hasRelatedWork W1571929626 @default.
- W2625769054 hasRelatedWork W1989728227 @default.
- W2625769054 hasRelatedWork W2022263317 @default.
- W2625769054 hasRelatedWork W2057995564 @default.
- W2625769054 hasRelatedWork W2090328443 @default.
- W2625769054 hasRelatedWork W2104028603 @default.
- W2625769054 hasRelatedWork W2112966445 @default.
- W2625769054 hasRelatedWork W2113920585 @default.
- W2625769054 hasRelatedWork W2124726910 @default.
- W2625769054 hasRelatedWork W2129128782 @default.
- W2625769054 hasRelatedWork W2144875630 @default.
- W2625769054 hasRelatedWork W2154786403 @default.
- W2625769054 hasRelatedWork W2162373704 @default.
- W2625769054 hasRelatedWork W2292083384 @default.
- W2625769054 hasRelatedWork W2782731194 @default.
- W2625769054 hasRelatedWork W3124277059 @default.
- W2625769054 hasRelatedWork W3137372833 @default.
- W2625769054 hasRelatedWork W3173053603 @default.
- W2625769054 hasRelatedWork W3121697477 @default.
- W2625769054 isParatext "false" @default.
- W2625769054 isRetracted "false" @default.
- W2625769054 magId "2625769054" @default.
- W2625769054 workType "article" @default.