IREF - Institute for Research in Economic and Fiscal issues
Fiscal competition and economic freedom
Abstract: It has been observed that while the respective theoretical merits of fiscal centralisation and decentralisation are debatable, it is even more difficult to empirically assess the degree of centralisation that exists in the real world. In particular, there is no index of the degree of comparative fiscal autonomy that exists. This report aims to contribute to creating such an index by considering the past and present structure of taxation in the economic and institutional development of the Republic of Ireland.