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How sensitive is Irish income tax revenue to underlying economic activity?

Deli, Yota, Lambert, Derek, Lawless, Martina ORCID: 0000-0002-3484-8670, McQuinn, Kieran ORCID: 0000-0003-0246-8179 and Morgenroth, Edgar L.W. ORCID: 0000-0002-9442-0561 (2017) How sensitive is Irish income tax revenue to underlying economic activity? The Economic and Social Review, 48 (3). pp. 317-336. ISSN 0012-9984

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Abstract

: In this paper we examine the elasticity of Irish personal income taxation revenue with respect to aggregate national output – both GDP and GNP. This enables us to estimate the sensitivity of this key taxation aggregate with respect to changes in economic activity. Understanding the elasticity of the different taxation components vis-à-vis their underlying economic activity should enable policymakers to place the public finances on a more sustainable footing and hence avoid the sharp booms and busts that have characterised Irish taxation receipts over the past 20 years.

Item Type:Article (Published)
Refereed:Yes
Subjects:Business > Economic policy
Business > Economics
DCU Faculties and Centres:DCU Faculties and Schools > DCU Business School
Publisher:Economic and Social Studies
Official URL:https://www.esr.ie/article/view/772/165
Copyright Information:© 2017 The Authors
Use License:This item is licensed under a Creative Commons Attribution-NonCommercial-Share Alike 3.0 License. View License
ID Code:23551
Deposited On:12 Jul 2019 15:05 by Thomas Murtagh . Last Modified 15 Aug 2019 11:53

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