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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

Employment in the public sector

12 Mar 2015
Profile picture for user Daragh McCarthy
Daragh McCarthy
As shown in the latest edition of the Quarterly Economic Facts, the public sector in the Republic of Ireland accounts for 18.4 per cent of total employment—not far from the average level across OECD countries. The public sector employees make up 20 per cent of the total number of people working in...

NERI Seminar: Deprivation on the Island of Ireland

06 Mar 2015
Profile picture for user Daragh McCarthy
Daragh McCarthy
Trutz Haase was the speaker at the most recent NERI seminar on deprivation on the island of Ireland. Over the course of the presentation, Trutz provided an overview of the Irish deprivation indices, covering the conceptual underpinnings of the 2011 Pobal Haase-Pratschke (HP) Deprivation Index for...

Government spending and revenue in the Republic of Ireland

26 Feb 2015
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 with that of other European Union economies. The basic method of comparison is to measure total...

Monday Blog: Unlearning 'economics'

21 Feb 2015
Profile picture for user Tom Healy
Tom Healy
Economics has been described as a ‘science’. A ‘science’ is a body of knowledge and methods which uses evidence and measurement linked to the exercise of testing, repeating and predicting. Most first-year students of ‘economics’ will be taught that it is a ‘positive’ science in the sense that it...

Wealth in Ireland - at last some rebust data

18 Feb 2015
Profile picture for user Micheál Collins
Micheál Collins
Despite its prominence in various public policy discussions over recent years, detailed information on wealth in Ireland has been sparse. For the most part discussion on the distribution of wealth, and concepts such as a wealth tax, were based on hunches and guestimates or assumptions that the...

Monday Blog: Voilà la différence

14 Feb 2015
Profile picture for user Tom Healy
Tom Healy
As you ponder last Saturday’s match between France and Ireland you might consider some of the striking differences in both parts of the world. The culture, institutions and politics of France are very different to those in Ireland where, to some extent, the political culture has been shaped by the...

NERI Seminar: Funding Universal Health &Social Care in Ireland

12 Feb 2015
Profile picture for user Daragh McCarthy
Daragh McCarthy
Yesterday's NERI seminar, given by Professsor Charles Normand, examined the drivers of health care expenditure and assessed the feasibility of universal health care in Ireland. Professor Normand argued that it is feasible to develop a practical definition of universal care, and to work out the costs...

Annual Labour Market Conference: Call for Papers

10 Feb 2015
Profile picture for user Daragh McCarthy
Daragh McCarthy
NERI Labour Market Conference The NERI—in conjunction with Centre for Irish Business & Economic Performance , Queen’s University Management School— will host the third annual NERI Labour Market Conference on 1 May 2015. The event will be held in Riddel Hall, Queen's University Belfast. The...

Monday Blog: An even more modest proposal

06 Feb 2015
Profile picture for user Tom Healy
Tom Healy
Events on the European stage are moving fast as the new Greek Government continues to play a blinder on the question of European debt. The eyes of Europe and the world are on Greece. The stakes are very high and this could go very well or very badly for Europe as events and talks play out over the...

Work, Welfare, Taxes and Unemployment Traps

03 Feb 2015
Profile picture for user Micheál Collins
Micheál Collins
As the economic recovery takes root, there are welcome improvements in the levels of employment and continued decreases in unemployment. Looking across 2015, the latest NERI projections (December 2014) suggest employment growth of 2.1% this year with unemployment falling to 10.4%. As policy pursues...

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    • A New Economic Model
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    • Taxes and the Welfare State
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