In this paper we provide short- and long-run tax buoyancy estimates for a panel of OECD countries. Our results indicate … that total tax revenue estimates are not different from unity, corporate income tax buoyancies exceed unity both in the … long- and the short-run, while personal income tax buoyancies are smaller than unity; these results are robust to …

We document the development and operation of the SWITCH model, Ireland's taxbenefit microsimulation model. Using the … and uprating, aiming at improving representativeness in terms of the income tax base and beneficiaries of social welfare …

is necessary if they choose public transportation. Furthermore a tax-deductible flat-rate per kilometer is required if …

policy affects the Irish economy. Second, we compute fiscal multipliers for the main tax-spending instruments, namely … government consumption, public investment, public wage bill, public transfers, consumption, labour and capital tax. We focus on a … fiscal policy stimulus that is either implemented through spending increases or tax cuts. Third, we perform robustness …

policies when the government uses a rich set of spending and tax instruments. Fiscal policy is conducted through constrained …