The government's Green Paper highlights the question of whether tax incentives for pensions could be better targeted. At present, tax relief on pension contributions is offered at the full marginal rate, making the relief of greater value to those on higher incomes who pay at the top rate of...

The ESRI's study updates our picture of poverty in Ireland using results from the Living in Ireland Survey carried out in 2001. The publication is the latest in a series monitoring living standards and assessing progress towards achieving the targets of the National Anti-Poverty Strategy. It...

Recent poverty research internationally based on analysis of panel data has highlighted the importance of income dynamics. In this paper, we study mobility into and out of relative income poverty from one year to the next using data for twelve countries from the European Community Household...

Although relative income poverty rates vary from year to year, the rankings of different industrialised countries according to these poverty measures tend to be rather stable. Ireland is consistently among a group of countries with relative income poverty rates considerably above the European...

This paper utilises the SWITCH model to carry out a detailed analysis of recent changes in the tax and welfare systems and to evaluate their effects in the light of policy objectives such as those set out in the National Anti-Poverty Strategy and the Programme for Prosperity and Fairness. On the...