Non-cash benefits can have substantial effects on the distribution of economic welfare. Standard approaches to the inclusion of non-cash benefits in broader measures of resources have failed to take adequate account of the pattern of needs associated with the greater use of health and education...

This paper discusses the introduction of a property tax in Ireland.

The economic crisis impacts directly on the distribution of income via unemployment and private sector wages, but the way policy responds in seeking to control soaring fiscal deficits is also central to its distributional consequences. Having sketched out the background in terms of inequality...

Although disincentive effects associated with payments have been regulaly found in research in the US and UK, the UK research is disputed and effects have been notable by their absence in studies from Continental Europe. However, much of this research has been hindered by inadequate models of...

We apply an extension of the Rothbarth approach to estimate the share of household resources accruing to children (i.e., the cost of children) in Ireland. The method also allows us to identify the economies of scale in the household and indifference scales in Lewbel (2003)’s sense. A practical...