The Irish Commission on Taxation and Welfare 2021-2022 : An Exercise in Strategic Policy Making

Taxation and welfare policies are among the most potent instruments available to any state to influence the living standards of a country and its people. In 2021, the Irish government established a Commission on Taxation and Welfare to conduct an overall appraisal of the suitability and sustainability of Ireland’s taxation and welfare systems and their capacity to meet the country’s present and future needs. At the core of an extensive terms of reference was the task of reviewing how best the taxation and welfare systems can support economic activity and income redistribution, and promote increased employment, while ensuring that there are sufficient resources available to meet the costs of public services and supports in the medium and longer term. Working over a 13-month period, the Commission produced an extensive report (‘Foundations for the Future’), with some 116 recommendations, which together present a strategic medium and long-term policy approach to reform of the taxation and welfare systems in Ireland. This discussion outlines the nature of the Commission and its task, the process it adopted, the major recommendations of the Commission, and the lessons learned for how exercises of this kind can contribute to strategic policy development