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Reforming Tax and Welfare

  • 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))

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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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 listed on IDEAS
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  1. 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.
  2. 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.
  3. 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.
  4. Tim Callan & Brian Nolan & Cathal O'Donoghue, 1996. "What Has Happened to Replacement Rates?," Papers WP076, Economic and Social Research Institute (ESRI).
  5. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, July 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20012, March.
  6. 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.
  7. 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.
  8. 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.
  9. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, March 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20011, March.
  10. 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.
  11. Coate, Stephen, 2000. "An Efficiency Approach to the Evaluation of Policy Changes," Economic Journal, Royal Economic Society, vol. 110(463), pages 437-55, April.
  12. 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.
  13. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, December 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20014, March.
  14. Donal O'Neill & Olive Sweetman, 1999. "Poverty and Inequality in Ireland: A Comparison using Measures of Income and Consumption," Economics, Finance and Accounting Department Working Paper Series n860399, Department of Economics, Finance and Accounting, National University of Ireland - Maynooth.
  15. 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).
  16. 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.
  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, October 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20013, March.
  19. 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.
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