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. Such taxes have been criticised on the basis of their regressivity and potentially adverse impact upon poverty. This paper … analyses the effect of such taxes on a range of poverty measures and also examines the effect of a revenueneutral tax subsidy … neutral with respect to poverty. …
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This paper examines anonymous and non-anonymous Growth Incidence Curves (GICs) for after-tax disposable income for Ireland during its recovery period after the Great Recession, 2012-19. In the absence of suitable panel data the non-anonymous GICs were constructed on a cohort basis with cohorts...
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