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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

Tax Justice Alternatives for Budget 2014

External event contribution
Mon, Jul 15 2013

Income: The Gender Divide

01 Jul 2013
Profile picture for user Micheál Collins
Micheál Collins
There are many measures examining differences in various socio-economic characteristics among men and women. In general, women are better educated, healthier, live longer but earn less - factors which in themselves point towards gaps in societal equality for both sexes. Focusing just on income, it...

Monday Blog: We need a change of course and we need it now

27 Jun 2013
Profile picture for user Tom Healy
Tom Healy
While caution is always advisable in examining the latest quarterly data, the release by the Central Statistics Office of the latest quarterly national accounts was something of a wake-up call to those eager for news of a recovery. The Republic of Ireland is in a deep stagnation. The downturn has...

Monday Blog: If Governments were really only like households

20 May 2013
Profile picture for user Tom Healy
Tom Healy
A visitor from outer space might be forgiven for concluding that the only or main economic problem confronting European States was deficit and debts - Government deficits and debts. The corollary of this problem is - of course - austerity to cure the ailment. Or is it? Lets compare the Government...

Fiscal Stimulus, Unemployment and House Prices

16 May 2013
Profile picture for user Micheál Collins
Micheál Collins
The latest NERI seminar, from Kieran McQuinn and Robert Kelly of the Central Bank, examined the relationship between unemployment and house prices and used this relationship to examine the impact on banking defaults / mortgage defaults of economic growth. Modelling a fiscal stimulus of €2b, they...

Ireland has the lowest Tax Wedge in Europe

15 May 2013
Profile picture for user Micheál Collins
Micheál Collins
The tax wedge measures the difference between the total labour costs to the employer (wages + employers PRSI) and the corresponding net take-home pay for an employee (gross wages - all income taxes and PRSI). It is generally reported as a percentage of total labour costs. The latest OECD figures for...

Tax Revenue Stability and Corporation Tax

13 May 2013
Profile picture for user Micheál Collins
Micheál Collins
One of the lessons of the recent economic collapse (I hope!) has been the importance of a stable tax base. Total stability is impossible for a small open economy like Ireland; we will always have swings in economic performance which will alter the volume of economic transactions and tax revenues...

Monday Blog: Households and Governments: how they differ

13 May 2013
Profile picture for user Tom Healy
Tom Healy
The gap between what the Government in Ireland takes in and what it spends is running at a rate of €1 billion every month. Clearly this is not sustainable in the long-run because it adds to the total amount of debt owed by citizens year after year. The total amount of debt owed by the Government on...

How much income do you need in retirement?

23 Apr 2013
Profile picture for user Micheál Collins
Micheál Collins
Pensions and pension's policy are back on the agenda following the recent release of the OECD report on the Irish pensions system. Details and the document are here: http://www.welfare.ie/en/pressoffice/Pages/pr220413.aspx At the core of much discussion on pension issues is the question of what is...

Republic of Ireland’s economic outlook remains challenging

10 Apr 2013
Profile picture for user Micheál Collins
Micheál Collins
The Nevin Economic Research Institute has published our latest Quarterly Economic Observer (Wednesday 10th April). In it we outline our latest set of projections for the Republic of Ireland economy. These suggest a period of low-growth and high-unemployment for the next three years and include: •...

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