@article {The2010, title = {The Challenge of Tax Reform and Expanding the Tax Base}, year = {2010}, url = {https://www.esri.ie/publications/the-challenge-of-tax-reform-and-expanding-the-tax-base}, author = {Poterba, J.}, journal = {The Economic and Social Review, Vol. 41 No. 2, Summer 2010, pp. 133-148}, }