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Topics

  • A New Economic Model
  • Wages and Incomes
  • Employment and Job Quality
  • Climate and the Just Transition
  • Taxes and the Welfare State
  • Understanding our Labour Market

Taxes and the Welfare State

This section explores the critical role of taxation and public expenditure in shaping economic and social outcomes.

It covers all of our work related to (A) the redistribution of income and wealth through progressive taxation, (B) the funding and provision of essential public services such as health, education, housing, and public transport, and (C) key protections like state pensions. Additionally, it includes material that analyses the fiscal positions of Northern Ireland and the Republic of Ireland, shedding light on how each economy finances and sustains public services and broader economic priorities.

  • Houses and Money
    27 Mar 2026
    Blog
    We need to broaden the tax base not shrink it. A look again at the potential and pitfalls of wealth taxes
    In this NERI blog and its associated Working Paper and two Research InBriefs, NERI Co-director, Dr. Tom McDonnell discusses Wealth Tax. The main...
    By Dr Tom McDonnell
  • Yacht and Pots
    27 Mar 2026
    Research
    Reforming Inheritance Tax
    In this NERI Research InBrief No. 94, Tom McDonnell, NERI and Micheál Collins, UCD consider potential reforms to the taxation of wealth transfers...
    Research InBrief
  • Wealth Bar Chart
    27 Mar 2026
    Research
    Designing a tax on household wealth
    In this NERI Research InBrief No. 93, NERI Co-director, Tom McDonnell discusses household wealth tax. Ireland’s fiscal position is set to deteriorate...
    Research InBrief
  • Yacht
    27 Mar 2026
    Research
    Net Wealth Tax for Ireland - Possibilities and Pitfalls
    In this NERI Working Paper Series No. 78, Tom McDonnell and Ciarán Nugent, NERI and Independent Consultant, Sorley McCaughey assess the viability and...
    Working Paper Series
  • Sterling
    24 Nov 2025
    Research
    Fiscal sustainability for Northern Ireland The Elusive Quest?
    W hy does it feel like Northern Ireland’s public finances are in a never ending crisis? It seems as though we are caught in a cycle of both growing...
    Long Reads
  • HM Treasury
    24 Nov 2025
    Research
    Beyond Budget Balancing: Towards a Sustainable Fiscal Settlement for Northern Ireland
    Northern Ireland’s public finances have been under acute and sustained pressure for many years. This culminated in a budgetary crisis in 2023, which...
    Report Series
  • Jun 02, 2026

    Ireland's Domestic Economy in Comparison: Are we Closing the Gap with Our Peers

    Louisa O’Brien
  • Jun 02, 2026

    Plenary Session - Future Forty Report (2025-2065)

    Louisa O’Brien
  • Mar 31, 2026

    NERI Seminar: Taxation & Intergenerational Fairness: Exploring the role & reforms to inheritance taxes in Ireland

    Louisa O’Brien
  • The Budget 2027: NERI Post Budget Analysis


    Upcoming
    Thu, Oct 8 2026, 3:30 - 4:30pm
    The Budget 2027: NERI Post Budget Analysis seminar will be presented by Ms. Susanne Rogers (Social Justice Ireland) & Mr. Michael Taft (SIPTU). It will take place on Thursday 8 October, 2026 from 15:30 - 16:30 as an online Zoom event. Seminar details: Presenters: Ms. Susanne Rogers (Social Justice...
  • Presentations & videos from the 14th Annual NERI Labour Market Conference

    Past event
    Tue, May 26 2026, 10am - 5pm
    The 14th Annual NERI Labour Market Conference in association with the South East Technological University (SETU) Waterford provided a forum for the presentation of research papers on labour market issues (North and South of Ireland & international). It was held in the Health Science Building on the...
See all

UK Budget 2016 - Ominous Revisions

16 Mar 2016
Profile picture for user Paul Mac Flynn
Paul Mac Flynn
Today's statement in the House of Commons marked George Osborne's eighth budget in just under six years as Chancellor. Whilst there were many eye-catching policies such as a tax on sugary drinks and reforms to ISAs, they could not distract from some major revisions to UK economic growth. The Office...

Fiscal Space, Irish Water and Water Charges

07 Mar 2016
Profile picture for user Dr Tom McDonnell
Dr Tom McDonnell
In an earlier blog I noted that the government's available fiscal space over the next five years, after accounting for demographic costs and the indexing of public spending for inflation, would be somewhere in the region of €2.5 billion to €4.5 billion. The Fiscal Council estimate €3.2 billion. The...

Social Housing in Northern Ireland

03 Mar 2016
Profile picture for user Paul Mac Flynn
Paul Mac Flynn
Social housing in Northern Ireland faces unique challenges over the coming years in terms of capacity, finance and delivery. Moreover there are questions over the structure of organisation who deliver social housing and how that could be amended to best suit future needs.This InBrief looks to...

Fiscal Rules, Fiscal Space and Growth Friendly Fiscal Policies

12 Feb 2016
Profile picture for user Dr Tom McDonnell
Dr Tom McDonnell
The reformed Stability and Growth Pact (SGP) and the creation of the Irish Fiscal Advisory Council (IFAC) have enhanced supervision of Irish fiscal policy and reduced the range of feasible fiscal stances an Irish government can promise or take. This new reality was brought into sharp focus with the...

How Much Would a FTT Raise?

11 Feb 2016
Profile picture for user Micheál Collins
Micheál Collins
This month’s NERI seminar featured a new research paper which examined the likely revenue yield for the Republic of Ireland from the implementation of a financial transactions tax (FTT). In 2011 the European Commission outlined proposals for a Europe wide FTT. Since then the proposal has been...

Tackling Economic Inequality

20 Jan 2016
Profile picture for user Micheál Collins
Micheál Collins
One could write a book, indeed volumes, on the topic of economic inequality and its possible causes, implications and remedies. In a blog (based on a short input to a recent conference) it is only possible to point towards a number of key issues; specifically six core areas relevant to our thinking...

Just Change – reforming Scotland’s Local Property Tax

12 Jan 2016
Profile picture for user Micheál Collins
Micheál Collins
Scotland’s Commission on Local Tax Reform was established in early 2015 with the purpose of considering reforms to the current Council Tax system – one deemed outdated and broken by those on all sides. On December 14 th last the Commission published its final report entitled ‘ Just Change: A New...

Monday Blog: Public Sector reform

08 Jan 2016
Profile picture for user Tom Healy
Tom Healy
Public sector reform is an expression that falls lightly into the lap of public discourse. Everyone speaks up for ‘public sector reform’ and few if any would disagree that the sector needs constant reforming and improvement. That said, I can’t remember the last time I heard the expression ‘private...

Low tax, low spend?

06 Jan 2016
Profile picture for user Dr Tom McDonnell
Dr Tom McDonnell
The NERI’s Quarterly Economic Facts contains a range of indicators on the public finances. One of these indicators compares levels of government revenue and public spending in the Republic of Ireland (Ireland) with that of other EU economies. The basic method of comparison is to measure total...

Monday Blog: An insecure age

12 Dec 2015
Profile picture for user Tom Healy
Tom Healy
Being ‘young’ today is the same and not the same as it used to be 50 years ago. It is the same because it tends to be associated with growth, development, opportunity, challenge, rupture …. It is not the same because the world as we know it has changed dramatically in the space of two generations...

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  • Themes
    • A New Economic Model
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    • Taxes and the Welfare State
    • Understanding the Labour Market
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