This paper examines the effects an increase in the Irish carbon tax would have on households' incomes, and assesses potential options for compensating households. While a carbon tax rise would disproportionately affect lower-income households in isolation, we show that such households can be...

This paper simulates the impact that Covid-19 related job losses will have on family incomes and the public finances. It finds that in the central 'medium' unemployment scenario of 600,000 job losses, around 400,000 families will see their disposable income fall by more than 20 per cent in the...

Using micro data from the Central Statistics Office (CSO) Household Budget Survey (HBS), we assess the effect of the COVID-19 pandemic on consumption and its implications for indirect tax receipts in 2020. We show that over one-third of household expenditure is on items that are currently...

Even before the pandemic, an ageing population, a potential over-reliance on corporation tax receipts and an inevitable decline in motor tax revenues combined to make the need for future tax rises likely. This paper examines a range of options that a government seeking to raise or replace tax...

Ireland is an outlier among EU countries as it does not have a strong link between previous earnings and the level of payment provided to those who have recently lost their job or are on leave from work for the short- to medium-term for reasons of illness or maternity. This paper provides a...