Category Archives: Tax

Implications of Behavioural Economics for Tax policy

This paper assesses how behavioural economics can be applied in the area of tax policy. A brief introduction to behavioural economics is followed by a summary of the existing rules-of-thumb that standard economics provides for tax policy design, focusing on … Continue reading

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An Economic Approach to Evaluate the R&D Tax Credit in Ireland

This working paper discusses the various methodologies avaliable for evaluating research and development tax credits. Following  the “Review of the R&D Tax Credit” published  as part of Budget 2014, this paper complements the economic analysis within the review by considering … Continue reading

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Review of R&D Tax Credit 2013

A tax credit regime for Research and Development (R&D) was introduced in Ireland in Finance Act 2004. The number of companies benefiting from the credit has increased from less than 75 in 2004 to almost 1,500 in 2011. The annual … Continue reading

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