Searching for the Inclusive Growth Tax Grail: The Distributional Impact of Growth Enhancing Tax Reform in Ireland
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From: Department of Finance
- Published on: 15 April 2016
- Last updated on: 14 January 2019
The overall tax structure matters for GDP growth. Broadly speaking, a shift from labour income to consumption or property taxation is found to promote growth (Johansson et al., 2008, Arnold et al., 2011, O’Connor, 2013). However, shifting the taxation burden in this way can have adverse implications for income distribution, and thus often prove controversial.