Searching for the Inclusive Growth Tax Grail: The Distributional Impact of Growth Enhancing Tax Reform in Ireland

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.

Authors: Brendan O’Connor, Terence Hynes, David Haugh (OECD), and Patrick Lenain (OECD), The Economic and Social Review, Volume 47, No 1, Spring 2016

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