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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: The Impact on National Income of the Patent-Cliff

19 Feb 2014
Profile picture for user Daragh McCarthy
Daragh McCarthy
Today's NERI seminar in the INTO Learning Centre focussed on the impact of the patent cliff on economic and fiscal activity In Ireland. Shane Enright and Mary Dalton gave a detailed overview of their recent paper on the subject. Mary and Shane both work in the Department of Finance. Previously, Mary...

Monday Blog: Thinking aloud about goods and services in the public domain

19 Feb 2014
Profile picture for user Tom Healy
Tom Healy
‘Economics’ has been defined as a ‘science which studies human behaviour as a relationship between ends and scarce means which have alternative uses’ (Lionel Robbins). While I have difficulty with an understanding which regards economics as a ‘science’ (scientific methods may be used but, surely...

Under-employment remains a major issue

18 Feb 2014
Profile picture for user Rory O'Farrell
Rory O'Farrell
Under-employment continues to be a major long-term issue for Irish workers. The broadest measure of unemployment (whereby people are either unemployed, or working part-time but wishing to work full-time, or discouraged workers) remains at 23.5%, down from a peak of 25.8% in mid-2012. In the third...

Monday Blog: Raising wages or cutting taxes?

15 Feb 2014
Profile picture for user Tom Healy
Tom Healy
‘Putting more money into the pockets of consumers and workers’ Now who could be against that? ...after six years of unrelenting austerity, wage cuts for some, tax increases for nearly everyone …. But the problem is that ‘putting more money into the pockets’ can be done in a number of ways. Taxes on...

Comparing Wealth in Ireland and the EU

10 Feb 2014
Profile picture for user Micheál Collins
Micheál Collins
Indicator 4.4 from the NERI’s latest Quarterly Economics Facts (QEF) document examines wealth across Europe using a measure of average net financial wealth per person. This measure, calculated using the latest data from Eurostat, captures assets such as cash, bank deposits and shares but does not...

Monday Blog: Time for a debate on Higher Education

07 Feb 2014
Profile picture for user Tom Healy
Tom Healy
Investment – or the lack of it – has been a frequent theme in the debate about how economic recovery could be assisted through targeted, timely and beneficial interventions. Typically, mention of investment invokes images of men and women with yellow hats, cranes in the horizon and engineers...

Household Income Distribution in the Republic of Ireland

04 Feb 2014
Profile picture for user Micheál Collins
Micheál Collins
Understanding the nature, shape and composition of the income distribution is an important component of our understanding of society and the appropriateness of various policy options. In the context of considerations of policy changes (to taxes, welfare payments or public services) or changes to...

50p tax rate would affect less than 2000 earners in Northern Ireland

27 Jan 2014
Profile picture for user Paul Mac Flynn
Paul Mac Flynn
Much has been made of the announcement yesterday by the Shadow Chancellor Ed Balls MP that a Labour government would reintroduce a 50% tax on incomes over £150,000. The motivation of this policy is to reduce the deficit, and taxing higher incomes is clearly far preferable than withdrawing even more...

Monday Blog: The best behaved pupil?

26 Jan 2014
Profile picture for user Tom Healy
Tom Healy
As memories of the Troika in Ireland recede and as the narrative has been truly set we should pause and ask some hard questions. In a recent article entitle Ireland: The Best Behaved Pupil? on the Policy Network website (State of the Left) I have argued that 'the great irony of recent months is that...

Ireland’s VAT Gap – a missing billion?

22 Jan 2014
Profile picture for user Micheál Collins
Micheál Collins
A recent report from the European Commission (DG TAXUD) offers some interesting insights into the Republic of Ireland’s VAT system and the amount of VAT collected. The report, which examined the VAT systems across EU member states, sets out to estimate the ‘VAT gap’ a measure of the difference...

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    • A New Economic Model
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