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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

Monday Blog: First principle: Do no harm

27 Jun 2015
Profile picture for user Tom Healy
Tom Healy
On Thursday of this week just as half a million children at primary school begin their summer holidays many thousands of children in families with one parent face a drop in family income - a sharp drop in some cases by as much as €140 per week. Just at a time when working parents are under severe...

Tax Increases Since the Bailout: the facts

26 Jun 2015
Profile picture for user Micheál Collins
Micheál Collins
The Taoiseach Enda Kenny, speaking in Brussels on Thursday, mentioned the following in the context of the ongoing negotiations regarding a debt/bailout deal for Greece: “I pointed out at the EPP that in Ireland’s case we did not increase income tax; we did not increase VAT; we did not increase PRSI...

Monday Blog: TTIP in trouble

12 Jun 2015
Profile picture for user Tom Healy
Tom Healy
Last week an unprecedented even took place in the European Parliament. Following months of complex negotiation between the European Commission – on behalf of European Union Member States – and the United States of America a resolution to the Parliament to be discussed and voted upon last Wednesday...

Monday Blog: Wages on the rise after 7 years of stagnation.

05 Jun 2015
Profile picture for user Tom Healy
Tom Healy
As data filter through every three months from the Central Statistics Office it is clear that wages are recovering slowly across most sectors of the economy. The adjustment of the labour market over a period of 7 to 8 years since the crash of 2008 is, and will be, the subject of research – did wages...

Reforming the EU Corporate Tax System

02 Jun 2015
Profile picture for user Micheál Collins
Micheál Collins
Last week a delegation from the European Commission (the TAXE committee) visited Dublin as part of their work examining the structure of the EU corporate taxation system and the reforms it requires. As somebody who researches various taxation issues, and as a former member of the Commission on...

Monday Blog: All islands economy

29 May 2015
Profile picture for user Tom Healy
Tom Healy
The development of closer economic ties between both parts of Ireland has been a feature of growing European integration as well as the establishment of a ‘peace dividend’ following the Good Friday agreement of 1998. While much research work has been undertaken in relation to cross-border and all...

Monday Blog: Inequality and Budget 2016

20 May 2015
Profile picture for user Tom Healy
Tom Healy
After an interlude the idea of economic inequality is back on the agenda. A combination of events, observable trends and, more recently, the published works of economists such as Thomas Piketty, Tony Atkinson and Richard Wilkinson have helped put the spotlight on the question of social inequality...

Monday Blog: Corbyneconomics and Northern Ireland

12 May 2015
Profile picture for user Tom Healy
Tom Healy
The election of a new leader to the UK Labour Party signals a potentially important milestone. Many see this development in extremely negative terms while others see it as a welcome break in thinking and policy not only in the UK but across Europe. Whatever readers may think of Corbyneconomics or...

Monday Blog: The wealth of nations is not so even

09 May 2015
Profile picture for user Tom Healy
Tom Healy
When Adam Smith wrote ‘The Wealth of Nations’ in 1776 wealth consisted mainly of land, housing and other treasures. While comprehensive data are hard to come by, Thomas Piketty in his book, Capital in the 21 st Century, managed to track the main trends and composition of wealth in a number of large...

Recap on the NERI Labour Market Conference

07 May 2015
Profile picture for user Daragh McCarthy
Daragh McCarthy
The third annual NERI labour market conference was held on 1 May in Riddel Hall, Queen's University Belfast. The event was held in conjunction with the Queen's Management School and featured presentations on a wide range of areas. Details on the topics covered, including links to the slides, are...

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