Bargain, Olivier; Callan, Tim - School of Economics, University College Dublin - 2007
composition, employment level, etc.). Then, the decomposition helps to extract an absolute measure of the impact of tax … countries. Finally, the full decomposition allows quantifying the relative role of policy changes compared to all other fac …- tors. We provide an illustration on France and Ireland and check the sensitivity of the results to the decomposition order. …