Sustainable Development: The Role of Taxation
Published in Statistical and Social Inquiry Society of Ireland, 2023
Abstract
The Government has set out ambitious targets for reducing greenhouse gas (GHG) emissions in its recent Climate Action Plan (Government of Ireland, 2022), including halving overall GHG emissions by 2030 and reaching net-zero emissions by 2050. The starting point for this paper is that it is difficult to see how these emission reduction targets can be achieved without radical reform of the taxation system. I set out some directions for reform that would leave the system better positioned to contribute towards emission reduction while ensuring sufficient revenue is raised to finance the necessary expenditure, drawing on economic research and the recent report of the Commission on Taxation and Welfare (2022).
Recommended citation: Barra Roantree, "Sustainable Development: The Role of Taxation." Journal of the Statistical and Social Inquiry Society of Ireland, 2023.
Download Paper