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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

Improving women's access to the labour market could create 65,000 jobs

08 Apr 2014
Profile picture for user Rory O'Farrell
Rory O'Farrell
A new paper ( available here) highlights some of the most prominent features of the Irish labour market; a polarised labour market with relatively low labour market participation for women. The implication for this is that, by increasing labour market access for women, roughly 65,000 jobs could be...

Monday Blog: Why should taxpayers pay for ‘free’ higher education?

06 Apr 2014
Profile picture for user Tom Healy
Tom Healy
Why indeed? Data published by the CSO and OECD show much better earnings and employment outcomes for third level graduates. The cost of providing higher education is not small. At approximately €9,000 on average per student per annum the true total cost varies by location, type of course and field...

Monday Blog: The temptation of Odysseus

21 Mar 2014
Profile picture for user Tom Healy
Tom Healy
In the ancient Greek epic poem Odyssey, the ship of Odysseus sails past dangerous rocks as his ears are tortured by the sweet song of the Sirens. This song drove Odysseus mad with desire, and his sailors had to tie him to the ship rail, prohibiting him from giving in to temptation. If it were not...

Monday Blog: Poverty, Wages and Violence

20 Mar 2014
Profile picture for user Tom Healy
Tom Healy
The publication – coincidentally – of two reports in Northern Ireland in the last week has drawn attention to the importance of wages in the Northern economy. While the reports received very extensive media coverage in the Northern media, there was very little in the South. This is regrettable as...

A Budget for the few

19 Mar 2014
Profile picture for user Paul Mac Flynn
Paul Mac Flynn
Budget 2014 announced some interesting measures for pensioners and savers but overall the economic strategy remains as it was. Government fiscal policy remains committed to reductions in government expenditure extending to the end of the decade despite serious concerns over the sustainability of the...

The Recession and Child Poverty

12 Mar 2014
Profile picture for user Micheál Collins
Micheál Collins
The proportion of the Republic of Ireland’s children living in households whose income is below the 60% of median income poverty line has experienced limited change over the past few years. While the years 2006-08 recorded a decrease from 22.3% to 18.0%, by 2011 (the latest data available from the...

Recent labour market changes consistent with polarisation

11 Mar 2014
Profile picture for user Rory O'Farrell
Rory O'Farrell
Data from the recent Earnings Hours and Employment Costs Survey show that recent trends in employee numbers (employee numbers exclude the self-employed) are consistent with a pattern of polarisation. The patterns are consistent with the effects of austerity combined with an underlying process of...

Women in Ireland: Better educated, living longer but paid less

07 Mar 2014
Profile picture for user Micheál Collins
Micheál Collins
Saturday March 8th marks International Women’s Day, an opportune time to reflect on the relative socio-economic position of women in our society. While there are a myriad of facts, figures and data that allow us to explore this topic I am going to focus on three ‘gender gaps’ in this blog which uses...

Monday Blog: Health a public good?

01 Mar 2014
Profile picture for user Tom Healy
Tom Healy
Health has been in the news a lot recently. Accident and Emergency under pressure. Budgets running over. Private health insurance costs ever rising. Standards of care concerns to the fore. People worried about whether they will get the treatment they need when they need it and within their means...

Employment of young women down 17,100

27 Feb 2014
Profile picture for user Rory O'Farrell
Rory O'Farrell
The latest data from the CSO shows employment up roughly 60,000 since the same period of last year, getting close to levels last seen at the end of 2009 (and first seen back in 2005). Interestingly, of the increase in employment of 61,000, over three quarters almost (47,100) of the increase was for...

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    • A New Economic Model
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