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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

Austerity in Northern Ireland. Where are we and where are we going?

06 May 2015
Profile picture for user Paul Mac Flynn
Paul Mac Flynn

Almost 100,000 children live in families dependent on FIS

06 May 2015
Profile picture for user Micheál Collins
Micheál Collins
The current focus on low pay and precarious work practices has set the scene for the work of the recently formed Low Pay Commission in the Republic of Ireland. One aspect of their work will be to look at the number of individuals trapped in low pay, many of whom are dependent on the social...

Monday Blog: Spring is in the air

03 May 2015
Profile picture for user Tom Healy
Tom Healy
The late Robin Williams once declared that spring is nature’s way of saying ‘let’s party’. The arrival of the ‘Spring Economic Statement’ last week had a seasonal dimension to it: a heightened expectation in advance, a very predictable outcome, a dash of hope and sunshine but some lingering chills...

Monday Blog: 'These truths we hold to be self-evident...'

25 Apr 2015
Profile picture for user Tom Healy
Tom Healy
‘These things we hold to be self-evident …. ‘ is a line taken from the 1776 USA Declaration of Independence. Given the emerging debate - such as it is – in the Republic of Ireland on matters to do with taxation, social spending and related areas it would seem that the following ten canonical...

Monday Blog: Triangulating pay, taxes and the 'social wage'

18 Apr 2015
Profile picture for user Tom Healy
Tom Healy
[The following is an extract from a speech given recently at the Annual Delegate Conference of the Public Service Executive Union - PSEU] It is urgent that evidence is brought to bear on important political and social debates. It is also important that those issues and questions that are neglected...

NERI Seminar: Examining the Net Wealth of Irish Households

16 Apr 2015
Profile picture for user Daragh McCarthy
Daragh McCarthy
The latest NERI seminar took place on Wednesday 22 April 2015. Dr Reamonn Lydon, Central Bank of Ireland, presented research based on a novel dataset on households’ income, assets and debts in Ireland: the Household Finance and Consumption Survey (HFCS). The HFCS is an invaluable resource for policy...

Monday Blog: Northern Ireland has taken greatest hit on living standards

11 Apr 2015
Profile picture for user Tom Healy
Tom Healy
A key issue in the run-up to the UK General Election has been changes in living standards. While economics is not everything in the universe, the level and change in living standards is a very important factor in shaping the climate of public opinion. Not just the level and change in living...

NERI Seminar: A Future Worth Working For

09 Apr 2015
Profile picture for user Daragh McCarthy
Daragh McCarthy
Yesterday's seminar given by the Director of the NERI, Tom Healy, focused on setting the parameters for a clear, long-term vision for the Irish economy to emerge. The seminar is based on a recent working paper that argues this vision must be based on concrete goals that can be observed, measured and...

Monday Blog: Education at the cutting edge of a new vision

04 Apr 2015
Profile picture for user Tom Healy
Tom Healy
[Text of address to be given at Irish National Teachers Organisation Annual Conference in Ennis, Co Clare, on 6 April 2015] Easter week marks the time when many education related organisations hold their annual gathering. It is an occasion of discussion, meetings, announcements, statements...

Monday Blog: We never had it so good?

21 Mar 2015
Profile picture for user Tom Healy
Tom Healy
Some years ago, during the Roaring Celtic Tiger period, I had occasion to attend a conference which treated the idea and measurement of Human Well-Being. Speaking to a former Taoiseach who had just joined the proceedings, I informed him that the participants were not entirely sure if life was...

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