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Reforming Tax and Welfare

Author

Listed:
  • 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.

Suggested Citation

  • Callan, Tim & Keeney, Mary J. & Nolan, Brian & Walsh, John R., 2001. "Reforming Tax and Welfare," Research Series, Economic and Social Research Institute (ESRI), number PRS42.
  • Handle: RePEc:esr:resser:prs42
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    File URL: http://www.esri.ie/pubs/PRS42.pdf
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    References listed on IDEAS

    as
    1. 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 1375-1390, September.
    2. 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 126-126, August.
    3. 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.
    4. N. Eissa & H. W. Hoynes, "undated". "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.
    5. 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 565-598, September.
    6. 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;National Tax Journal, vol. 53(3), pages 683-712, September.
    7. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, July 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20012, April.
    8. 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.
    9. Coate, Stephen, 2000. "An Efficiency Approach to the Evaluation of Policy Changes," Economic Journal, Royal Economic Society, vol. 110(463), pages 437-455, April.
    10. Bradley, John & FitzGerald, John & Honohan, Patrick & Kearney, Ide, 1997. "Interpreting the Recent Irish Growth Experience," Book Chapters,in: Medium-Term Review: 1997-2003, No.6, chapter 3, pages 35-66 Economic and Social Research Institute (ESRI).
    11. 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.
    12. 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.
    13. 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.
    14. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, March 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20011, April.
    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. S. Adams & Tim Callan & Nina Smith & Shirley Dex & Siv Gustafsson & Jürgen Schupp, 1995. "Gender Wage Differentials: New Cross-Country Evidence," LIS Working papers 134, LIS Cross-National Data Center in Luxembourg.
    18. 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 116-121, May.
    19. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, December 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20014, April.
    20. McCoy, Daniel & Duffy, David & MacCoille, C, 2001. "Quarterly Economic Commentary, October 2001," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC20013, April.
    21. 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.
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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. 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).
    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.
    4. repec:esr:chaptr:jacb200311 is not listed on IDEAS
    5. repec:esr:chaptr:jacb200115 is not listed on IDEAS

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