# data[].attributes.headline
How a sugar tax imposition could benefit the economy

# data[].attributes.subject
How a sugar tax imposition could benefit the economy

# data[].attributes.body
~Revenue for state
~Help fund health initiatives
~Reduce consumption of sugary foods
~Help reduce future health costs/healthier population

# data[].attributes.headline
Disadvantages of the government increasing VAT (indirect) rates instead of income tax rates

# data[].attributes.subject
Disadvantages of the government increasing VAT (indirect) rates instead of income tax rates

# data[].attributes.body
~Inflation
~Inequitable/regressive
~May lead to black economy
~Burden of collection passed to retailers/traders
~Revenue uncertain

# data[].attributes.headline
Advantages of the government increasing VAT (indirect) rates instead of income tax rates

# data[].attributes.subject
Advantages of the government increasing VAT (indirect) rates instead of income tax rates

# data[].attributes.body
~Economic
~Impossible to evade
~Convenient
~No disincentive to work
~Used by government to change consumption patterns
~Acts as a built in stabiliser

# data[].attributes.body
They are taxes on goods/services/spending
E.g. VAT, Excise duties

# data[].attributes.body
They are taxes on income/wealth/profit
E.g. Income tax, CPT, DIRT

# data[].attributes.headline
Effects of the black economy for the Exchequer

# data[].attributes.subject
Effects of the black economy for the Exchequer

# data[].attributes.body
~loss of tax revenue
~Increased government expenditure
~Unemployment bill is higher
~Decline in legitimate business
~Pressure on government finances/provision of seervice

# data[].attributes.headline
Reasons for the growth of the black economy

# data[].attributes.subject
Reasons for the growth of the black economy

# data[].attributes.body
~Reduced disposable incomes
~Higher VAT rates
~Unemployment
~Disillusionment with government policies

# data[].attributes.body
Is the difference between cost to employer of its employees and the take home pay of the employee as a result of taxation.

# data[].attributes.body
Refers to the individual which actually pays the tax

# data[].attributes.body
Refers to the person, firm, good/service on which the tax is levied

# data[].attributes.body
~Definition = all economic activity that goes unrecorded and is not included in the National Income Accounts
eg. •Trading in goods/services in a black market
•People engaged in 'nixers'
•Under-declaration of income

# data[].attributes.headline
Principles which could be considered in a modern tax system

# data[].attributes.subject
Principles which could be considered in a modern tax system

# data[].attributes.body
~Adam Smith's 4 canons of taxation
~Limited disincentive on work/saving/investing
~Stabilising impact on the economy thus developing into automatic stabilisers
~Tax rates should be consistent with national economic objectives
~Tax evasion should not be possible

# data[].attributes.body
~EQUITY = tax levied should take into account a persons ability to pay
~ECONOMIC = the costs of collection should be as low as possible
~CERTAINTY =the amount to be paid should be certain and clear
~CONVENIENCE = the tax should be collected in a way that is convenient for the taxpayer

# data[].attributes.headline
Economic arguments in favour of a reduction in capital expenditure in the Budget

# data[].attributes.subject
Economic arguments in favour of a reduction in capital expenditure in the Budget

# data[].attributes.body
~Reduce state borrowing and reduce the national debt
~New infrastructure already in place/fewer bottlenecks
~Private sector is providing necessary infrastructure
~Spending in line with other European countries

# data[].attributes.headline
Impacts on the economy of an increase in motor tax

# data[].attributes.subject
Impacts on the economy of an increase in motor tax

# data[].attributes.body
~Increased tax revenue for the local authority
~Reduced disposable income for consumers
~No incentive for purchasing 'eco-friendly' cars
~Increased costs for businesses
~Possible closure for car dealerships
~Better for the environment

# data[].attributes.headline
Reasons for increasing tax on cigarettes and alcohol

# data[].attributes.subject
Reasons for increasing tax on cigarettes and alcohol

# data[].attributes.body
~To discourage smoking/alcohol consumption
~To reduce health care costs
~To reduce absenteeism from work
~To increase revenue from these taxes
~To specifically target the consumption by young people
~To discourage/limit tax evasion

# data[].attributes.headline
Considering raising tax revenue through indirect taxation. Advantages and Disadvantages of such a policy.

# data[].attributes.subject
Considering raising tax revenue through indirect taxation. Advantages and Disadvantages of such a policy.

# data[].attributes.body
Advantages:
-evasion is more difficult.
-no disincentive to work.
-convenient for taxpayer.
-Used be government to change consumption patterns.
-Acts as a built in stabiliser.
Disadvantages:
-Will increase inflation.
-Regressive/inequitable.
-Revenue collected is not as certain.
- Burden of collection passed to retailers.

# data[].attributes.body
-Inflationary pressures.
-Loss of competitiveness/ increase costs of production.
-Decrease in the standard of living.
-Regressive form of taxation.

# data[].attributes.body
-Government revenues
-investment in R&D/Encourage innovation
-More efficient use of resources/change consumer behaviour.
-help pay towards our carbon footprint/ environmental protection

# data[].attributes.headline
Economic arguments of lowering Irish income taxation rates.

# data[].attributes.subject
Economic arguments of lowering Irish income taxation rates.

# data[].attributes.body
-maintain standards of living.
-Increase participation in the workforce/incentivise the workforce.
-encourage continuation in social partnership.
-maintain/improve competitiveness.
-enable Ireland to attract foreign industry / encourage investment.
-stimulate economic activity.
-discourages the black economy.

# data[].attributes.headline
Advantages of household charge to exchequer.

# data[].attributes.subject
Advantages of household charge to exchequer.

# data[].attributes.body
-government revenue.
-stable tax
-less need to raise direct taxes/not act as disincentive to work.
-economic.
-ease introduction of property tax.
-easy government planning.

# data[].attributes.headline
Economic Arguments against students paying their college tuition.

# data[].attributes.subject
Economic Arguments against students paying their college tuition.

# data[].attributes.body
-discourages people from attending.
-reduce skills of population.
-reduced incentive to invest.
-inequitable.
-increased debt levels

# data[].attributes.headline
How a government budget could be used to reduce income inequalities

# data[].attributes.subject
How a government budget could be used to reduce income inequalities

# data[].attributes.body
~Welfare benefits could be increased
~Tax changes
~Wealth tax
~Target universal entitlements
~Increase the minimum wage rate

# data[].attributes.headline
Economic Arguments in favour for students to pay third level fees

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Economic Arguments in favour for students to pay third level fees

# data[].attributes.body
*Reduced cost for taxpayers.
*Opportunity costs.
*Effect on third level institutions.

*Equitable.