The Fiscal System and the Polluter Pays Principle: A Case Study of Ireland

January 1, 1997

This book by the ESRI team gives a broad overview of Ireland’s tax system and asks “is the
system correctly targeted so that the polluter pays?” The answer is frequently “no”. The authors
describe how charges and taxes should be better targeted at polluting activity so that it is not the
general taxpayer or ordinary citizen who pays regardless.