What Role for Property Taxes in Ireland?. ESRI WP322. October 2009

Callan, T. and Keane, C. and Walsh, J.R. (2009) What Role for Property Taxes in Ireland?. ESRI WP322. October 2009. [Working Paper]

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Abstract

What role could a property tax play in broadening the Irish tax base? Could a recurrent tax on immovable property provide greater stability than a system of stamp duties, while removing obstacles to mobility? What about the relationship between a property tax and ability to pay – should or could the bills facing those with valuable houses and little income be reduced or eliminated without making a property tax a quasi-income tax? These are among the questions explored in this paper, which provides a broad picture of the issues, illustrated by detailed microsimulation of the impact of specific forms of property tax.

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