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Reforming Tax and Welfare

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Author Info

  • Callan, Tim

    (Economic and Social Research Institute (ESRI))

  • Keeney, Mary J.

    (Economic and Social Research Institute (ESRI))

  • Nolan, Brian

    (Economic and Social Research Institute (ESRI))

  • Walsh, John R.

    (Economic and Social Research Institute (ESRI))

Abstract

This paper utilises the SWITCH model to carry out a detailed analysis of recent changes in the tax and welfare systems and to evaluate their effects in the light of policy objectives such as those set out in the National Anti-Poverty Strategy and the Programme for Prosperity and Fairness. On the basis of a detailed conceptual and empirical analysis, it sets out the considerable advantages of an approach to evaluation based on indexation rather than the conventional opening budget. International comparisons are provided and the key issues relating to the taxation of couples and individuals discussed.

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Bibliographic Info

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This book is provided by Economic and Social Research Institute (ESRI) in its series Research Series with number PRS42 and published in 2001.

ISBN: 0707002036
Handle: RePEc:esr:resser:prs42

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References

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  1. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, July 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20012, March.
  2. Eissa, Nada & Hoynes, Hilary Williamson, 2000. "Explaining the Fall and Rise in the Tax Cost of Marriage: The Effect of Tax Laws and Demographic Trends, 1984-97," National Tax Journal, National Tax Association, vol. 53(n. 3), pages 683-712, September.
  3. Peter Saunders, 1995. "Improving Work Incentives in a Means-Tested Welfare System: The 1994 Australian Social Security Reforms," Discussion Papers 0056, University of New South Wales, Social Policy Research Centre.
  4. Peter Saunders, 1995. "Improving work incentives in a means-tested welfare system: The 1994 Australian social security reforms," Fiscal Studies, Institute for Fiscal Studies, vol. 16(2), pages 45-70, May.
  5. Alm, James & Whittington, Leslie A, 1999. "For Love or Money? The Impact of Income Taxes on Marriage," Economica, London School of Economics and Political Science, vol. 66(263), pages 297-316, August.
  6. Immervoll, Herwig, 2000. "The impact of inflation on income tax and social insurance contributions in Europe," EUROMOD Working Papers EM2/00, EUROMOD at the Institute for Social and Economic Research.
  7. N. Eissa & H. W. Hoynes, . "The Earned Income Tax Credit and the Labor Supply of Married Couples," Institute for Research on Poverty Discussion Papers 1194-99, University of Wisconsin Institute for Research on Poverty.
  8. Tim Callan & S. Adam & S. Dex & S. Gustafsson & J. Schupp & N. Smith, 1995. "Gender Wage Differentials: New Cross-Country Evidence," Papers WP062, Economic and Social Research Institute (ESRI).
  9. O'Donoghue, Cathal & Sutherland, Holly, 1999. "Accounting for the Family in European Income Tax Systems," Cambridge Journal of Economics, Oxford University Press, vol. 23(5), pages 565-98, September.
  10. Peter Saunders, 1995. "A correction to ‘Improving work incentives in a means-tested welfare system: The 1994 Australian social security reforms’," Fiscal Studies, Institute for Fiscal Studies, vol. 16(3), pages 126, August.
  11. Bingley, Paul & Walker, Ian, 1997. "The Labour Supply, Unemployment and Participation of Lone Mothers in In-Work Transfer Programmes," Economic Journal, Royal Economic Society, vol. 107(444), pages 1375-90, September.
  12. Heckman, James J, 1993. "What Has Been Learned about Labor Supply in the Past Twenty Years?," American Economic Review, American Economic Association, vol. 83(2), pages 116-21, May.
  13. Stephen Coate, 1999. "An Efficiency Approach to the Evaluation of Policy Changes," NBER Working Papers 7316, National Bureau of Economic Research, Inc.
  14. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, March 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20011, March.
  15. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, October 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20013, March.
  16. Jeffrey B. Liebman, 1998. "The Impact of the Earned Income Tax Credit on Incentives and Income Distribution," NBER Chapters, in: Tax Policy and the Economy, Volume 12, pages 83-120 National Bureau of Economic Research, Inc.
  17. Tim Callan & Brian Nolan & Cathal O'Donoghue, 1996. "What Has Happened to Replacement Rates?," Papers WP076, Economic and Social Research Institute (ESRI).
  18. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, December 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20014, March.
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Citations

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Cited by:
  1. Callan, Tim & van Soest, Arthur & Walsh, John R. & Doris, Aedin & McCoy, Daniel, 2003. "Tax Cuts, Tax Reform and Labour Supply Responses," Book Chapters, in: Callan, Tim (ed.), Budget Perspectives 2004 Economic and Social Research Institute (ESRI).
  2. Callan, Tim & Keeney, Mary J. & Walsh, John R. & McCoy, Daniel, 2001. "Income Tax and Welfare Policies: Some Current Issues," Book Chapters, in: Callan, Tim (ed.), Budget Perspectives: Proceedings of Conference held on the 9 October 2001 Economic and Social Research Institute (ESRI).
  3. Callan, Tim & Keeney, Mary J. & Walsh, John R., 2003. "Budget 2004: Impact on Income Distribution and Relative Income Poverty," Quarterly Economic Commentary: Special Articles, Economic and Social Research Institute (ESRI), vol. 2003(4-Winter), pages 1-7.

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