Since 2014
Taxes, Income and Economic Mobility in Ireland: New Evidence from Tax Records Data
The Economic and Social Review
View Archive Info| Field | Value | |
| Title |
Taxes, Income and Economic Mobility in Ireland: New Evidence from Tax Records Data
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| Creator |
Kennedy, Seán
Jin, Yosuke Haugh, David Lenain, Patrick |
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| Subject |
income inequality; Ireland; quantitative methods; tax
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| Description |
This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of the Revenue Commissioners for Ireland. High inequality of market incomes in Ireland by international standards appears to be driven by both ends of the income distribution. An analysis of income mobility over time shows it has been low at both ends of the income distribution, although it increased at the low end once the crisis began, reflecting the sharp deterioration of the labour market. The data confirms that the income tax system is highly progressive at the high end of income distribution and the welfare system provides the most significant support to lower income deciles in Ireland. The redistributive function in the tax and benefit system was enhanced during the last decade, not only because more income support was necessitated with the crisis, but also due to reforms which made the statutory tax rate more progressive.
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| Publisher |
The Economic and Social Review
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| Contributor |
—
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| Date |
2016-03-31
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://www.esr.ie/article/view/510
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| Source |
The Economic and Social Review; Vol 47, No 1, Spring (2016); 109-153
0012-9984 |
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| Language |
eng
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| Relation |
http://www.esr.ie/article/view/510/130
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| Rights |
Copyright (c) 2016 The Economic and Social Review
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