The government's Green Paper highlights the question of whether tax incentives for pensions could be better targeted. At present, tax relief on pension contributions is offered at the full marginal rate, making the relief of greater value to those on higher incomes who pay at the top rate of...

CONTENTS Opening Address B Whelan Chapter 1 Budget 2000: A Macroeconomic Perspective D Duffy 2 Income Tax and Social Welfare Policies T Callan, B Nolan, J Walsh, R Nestor 3 The Role of Budgetary Policy in Social Consensus J Durkan 4 Current Perspectives on Corporate Taxation T McCarthy 5...

Contents Foreword - Frances Ruane Chapter 1: Monetary Policy and Financial Stability, David Miles Chapter 2: The Stability and Growth Pact: A Fiscal Framework Whose Time Has Come?, Jim O'Leary Chapter 3: Fiscal Policy: Some Lessons from Crises of the Past, Joe Durkan Chapter 4: Restructuring...

The government's Green Paper highlights the question of whether tax incentives for pensions could be better targeted. At present, tax relief on pension contributions is offered at the full marginal rate, making the relief of greater value to those on higher incomes who pay at the top rate of...