This Research InBrief by NERI economist, Ciarán Nugent examines trends in earnings, employment and minimum essential living standards in the context of a cost-of-living crisis for workers in Ireland in their late twenties and early thirties over the past decade or so. Despite increasing shares in...

In this NERI Research InBrief No. 94, Tom McDonnell, NERI and Micheál Collins, UCD consider potential reforms to the taxation of wealth transfers (inheritances and gifts) in Ireland. While there are strong efficiency and especially equity arguments for taxing wealth transfers the reality is that...

In this NERI Research InBrief No. 93, NERI Co-director, Tom McDonnell discusses household wealth tax. Ireland’s fiscal position is set to deteriorate in the decades to come. It is, therefore, prudent to assess all options for broadening the tax base. One such option is a recurrent tax on net...

In this NERI Working Paper Series No. 78, Tom McDonnell and Ciarán Nugent, NERI and Independent Consultant, Sorley McCaughey assess the viability and desirability of introducing a recurrent tax on net household wealth in Ireland. The paper has a number of motivations. In the absence of policy reform...