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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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File URL: http://www.esri.ie/UserFiles/publications/20060831091130/PRS42.pdf
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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

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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  1. Coate, Stephen, 2000. "An Efficiency Approach to the Evaluation of Policy Changes," Economic Journal, Royal Economic Society, vol. 110(463), pages 437-55, April.
  2. 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).
  3. 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.
  4. Nada Eissa & Hilary Williamson Hoynes, 2000. "The Earned Income Tax Credit and the Labor Supply of Married Couples," Public Economics 9912001, EconWPA.
  5. 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.
  6. 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.
  7. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, March 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20011, March.
  8. 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.
  9. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, December 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20014, March.
  10. 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.
  11. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, October 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20013, March.
  12. Herwig Immervoll, 2003. "The Impact of Inflation on Income Tax and Social Insurance Contributions in Europe," Public Economics 0302004, EconWPA.
  13. 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.
  14. 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.
  15. 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.
  16. Tim Callan & Brian Nolan & Cathal O'Donoghue, 1996. "What Has Happened to Replacement Rates?," Papers WP076, Economic and Social Research Institute (ESRI).
  17. 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.
  18. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, July 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20012, March.
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Citations

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Cited by:
  1. Callan, Tim & van Soest, Arthur & Walsh, John R., 2003. "Tax Cuts, Tax Reform and Labour Supply Responses," Papers BP2004/3, Economic and Social Research Institute (ESRI).
  2. repec:esr:chaptr:jacb200311 is not listed on IDEAS
  3. Callan, Tim & Keeney, Mary J. & Walsh, John R., 2001. "Income Tax and Welfare Policies: Some Current Issues," Papers BP2002/3, Economic and Social Research Institute (ESRI).
  4. repec:esr:chaptr:jacb200115 is not listed on IDEAS
  5. 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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