@article {Equivalisation2026,
title = {Equivalisation (once again)},
year = {2026},
notes = {https://doi.org/10.1111/1475-5890.70025},
url = {https://www.esri.ie/publications/equivalisation-once-again},
author = {Doorley, K., Duggan, L., Kakoulidou, T., and Roantree, B.},
journal = {Fiscal Studies, 2026, pp. 1–17},
}