Redistributive Forces of the Irish Tax-Benefit System
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O'Donoghue, C., (2003) "Redistributive Forces of the Irish Tax-Benefit System" ( Working Paper No. 0072) Department of Economics, National University of Ireland, Galway.
This paper charts the main changes in structure of the Irish system of tax and social benefits over the period 1955-2002. It analyses the evolution of the redistributive forces in the system over the period and considers the effect of the incremental reform on the complexity of policy and resulting impact on incentives.