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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

NERI Seminar Dublin: Post Budget Seminar, Michael Taft (UNITE)

Past event
Thu, Oct 22 2015

Government Debt - We're not out of the woods yet

19 Oct 2015
Profile picture for user Dr Tom McDonnell
Dr Tom McDonnell
Changes in government debt over time reflect the impact of government deficits. The sustainability of the national debt depends on the scale of the debt in relation to the size of the economy. The government debt-to-GDP ratio is the amount of a country’s total gross government debt as a percentage...

Monday Blog: Budgeting for the future

14 Oct 2015
Profile picture for user Tom Healy
Tom Healy
The proposed budget for 2016 (Republic of Ireland) will go for approval by the relevant European authorities in the coming weeks. One can expect a favourable outcome from that quarter albeit with a caution that the Government ought to be spending less and paying down more of the national debt. In...

Monday Blog: Living long and living well?

12 Oct 2015
Profile picture for user Tom Healy
Tom Healy
It is widely accepted that the issue of pensions is a boring subject. Curiously, interest in pensions is found to be highly correlated with age so that someone starting out in paid work in their 20’s regards the matter as remote, distant and … boring. In any case the proportion of new hires and...

Budget 2016, Taxes and Growth

08 Oct 2015
Profile picture for user Dr Tom McDonnell
Dr Tom McDonnell
Budget 2016 is close at hand and inevitably, and unfortunately, the debate has been characterised by loud and persistent campaigning by the anti-tax lobby. It seems every day brings new calls for tax breaks for one interest group or another. Yet there is limited fiscal space and we cannot afford to...

Monday Blog: A roof over your head

02 Oct 2015
Profile picture for user Tom Healy
Tom Healy
A roof over one’s head and a safe, comfortable and healthy place that can be called home is a fundamental human right. Just as the issue of land was a central social concern and point of conflict in 19 th century Ireland, the question of accommodation was central to the social movement associated...

Monday Blog: The rising cost of health

25 Sep 2015
Profile picture for user Tom Healy
Tom Healy
Human health is the number one priority for people. Living a healthy life and enjoying well-being of mind and health of body is something that we all aspire to. Public policy can play a vital role in informing, equipping and resourcing people to achieve better health. As Irish society ages there...

Employees and the Self-Employed: an earnings profile

16 Sep 2015
Profile picture for user Micheál Collins
Micheál Collins
Despite its relevance to broad areas of public policy, detailed assessments of the structure and distribution of the income of workers in the Republic of Ireland has been limited. The latest NERI Research inBrief examines the distribution of work related earnings for both employees and the self...

Little point in many mothers returning to work

09 Sep 2015
Profile picture for user Micheál Collins
Micheál Collins
It makes little financial sense for many Irish mothers to return to work – that’s the conclusion of a new EU research study looking at the realities of the back-to-work choice faced by women across EU member states. The study, by Olga Rastrigina and Alina Verashchagina, focuses on the financial...

Recent changes in public sector employment in OECD countries

02 Sep 2015
Profile picture for user Daragh McCarthy
Daragh McCarthy
The scale of public sector employment varies considerably across developed economies; however, the vast majority of EU member states are in a process of reducing the size of central government employment—between 2008 and 2013, Sweden was the only EU country that increased the number of general...

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  • Themes
    • A New Economic Model
    • Wages and Incomes
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    • Climate and the Just Transition
    • Taxes and the Welfare State
    • Understanding the Labour Market
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