Unit 2: How taxes are made

Learning intentions

At the end of this unit, I will be able to:

  1. Explain the difference between a Pigouvian tax and a Sin tax.
  2. Categorise taxes as either Sin or Pigouvian taxes.
  3. Distinguish between direct and indirect taxes.
  4. Describe how taxes are introduced into Irish law.
  5. Identify the stakeholders that influence and shape Irish tax law.


Module resources are available individually in the links below or combined in a zipped file from the blue download button.