1984•Arrow@dit (Dublin Institute of Technology)Open access
Some implications of tax reform
D. De Buitleir
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Abstract
The present Irish tax system is conceded on all sides to be totally unsatisfactory. It is\nunfair and complicated. It wastes resources on a grand scale. Reform is long overdue. In\nthis paper I examine the changes in the burden of taxation in recent years and discuss\nhow the proposals for tax reform proposed by the Commissionon Taxation can begin to\nbe implemented.
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