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An analysis of indirect tax reform in Ireland in the 1980s

Author

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  • David (David Patrick) Madden

Abstract

This paper applies the Ahmad-Stern model of indirect tax reform to the Irish economy for two different years, 1980 and 1987. It introduces a modification to the traditional marginal social cost measure used in these studies, identify welfare-improving, revenue-neutral tax changes at the margin and examines their sensitivity to such issues as inequality aversion and consumer preferences. It also estimates the implied degree of inequality aversion for Ireland for these two years. Results suggest that the government's social welfare function, as implied by the indirect tax system, has become less inequality averse.

Suggested Citation

  • David (David Patrick) Madden, 1993. "An analysis of indirect tax reform in Ireland in the 1980s," Working Papers 199318, School of Economics, University College Dublin.
    • Handle: RePEc:ucn:wpaper:199318
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    File URL: http://hdl.handle.net/10197/1729
    File Function: First version, 1993
    Download Restriction: no
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