Options for raising tax revenue in Ireland. Budget Perspectives 2022 Paper 1 May 2021.

Even before the pandemic, an ageing population, a potential over-reliance on corporation tax receipts and an inevitable decline in motor tax revenues combined to make the need for future tax rises likely. This paper examines a range of options that a government seeking to raise or replace tax revenues might consider, assessing what is known about how much they would raise, who would bear the burden and what economic effects they might have