The impact of state taxes and benefits on Irish household incomes

Abstract

In recent years the Central Statistics Office (CSO) has published detailed analyses of the redistributive effects of State taxes and social benefits on household incomes in 1973 and 1980 based on the results of large scale national Household Budget Surveys (HBS). Some methodological issues and qualifications relating to the CSO analyses are first discussed. The 1980 analysis is then looked at in some detail concentrating mainly on special classifications of the results which were not provided in the published report. The earlier 1973 national analysis is considered next and the changes which occurred in the degree of redistribution between 1973 and 1980 are examined. Following this, previously unpublished results of urban analyses based on the 1974-79 smallscale continuing urban HBS are presented. The paper concludes with an analysis of the degree of progressivity/regressivity of different taxes and benefits and how this has varied between 1973 and 1980. One of the mam purposes of the paper is to outline the range of data which is currently available and the extent of analysis which is possible. In this context it is worthwhile reminding interested parties that it is possible for them to complete analyses based on the micro data at household level held on computer tape via long standing CSG access arrangements which preserve the confidentiality guaranteed to the respondents who co-operated voluntarily in the HBS.