This page contains a list of all available document downloads listed alphabetically.
(January 24, 2017)
The Local Property Tax redistributes funds to Local Authorities through an Equalisation Fund. In 2017 the Equalisation Fund will benefit 21 of the 31 Local Authorities totalling over €140m.
Categories : Local Government,Property Tax
Authors : Farrell, Colm
(December 1, 2016)
Almost 60% of wealth in Ireland is owned by those over 55 and the largest components of tangible household wealth are the main residence and farms.
Categories : Income Distribution,Our Analysis
Authors : De Buitléir, Donal
(February 28, 2012)
Study into the effects of increases in personal taxes, cuts in spending and reductions in public sector pay up to mid-2011 in Estonia, Ireland, Greece, Spain, Portugal and the UK. Key finding is that the burden of fiscal consolidation is shared differently.
The scale of the adjustment in Ireland is relatively very large - at two and a half times the average adjustment in the other 5 countries and is also relatively progressive.
Categories : Debt & Deficits,External Analysis,Income Distribution,Working Papers
Authors : Social Situation Observatory EU Commission
(December 14, 2016)
Distributional Impact of Tax and Welfare Policies: Budget 2017, ESRI
Categories : External Analysis,Fiscal Fact Sheets,Public Expenditure,Taxation
Authors : ESRI
(August 7, 2012)
The Benefits and Costs of the London Olympics
Categories : Chairmans Blog,Our Analysis,Public Expenditure
Authors : Convery, Frank
(April 30, 2013)
Domestic Water Charges in Europe
Categories : Environment & Sustainability,Our Analysis,Taxation,Water Policy
Authors : Conroy, Niall
(May 1, 2013)
This note sets out data on the level of domestic water charges in Europe.
Categories : Our Analysis,Water Policy
Authors : Conroy, Niall
(November 12, 2014)
Domestic Water Use and Charges: Evidence from the US
Categories : Our Analysis,Water Policy
Authors : De Buitléir, Donal
(March 28, 2013)
This is the review of the Troika Programme published 28 March, 2013
Categories : Budget and Troika,External Analysis
Authors : Department Of Finance
(May 25, 2012)
Living is about dealing with constraints – physical, economic, social, emotional, psychological and environmental. And a successful life is about knowing which constraints are critical, which are the ones we can do something about, and acting accordingly.
Categories : Chairmans Blog,Our Analysis,Supply-Side Reform
Authors : Convery, Frank
(May 13, 2013)
Dublin Bus : Funding and Financial Performance
Categories : Our Analysis,Public Expenditure,Public Sector Reform
Authors : Redmond, Paul
(July 19, 2013)
This report compares the provision of early childhood education in Ireland to what is observed elsewhere, and finds that Ireland spends significantly less than other developed countries.
Categories : Budget and Troika,Our Analysis
Authors : Deshpande, Patrick
(November 9, 2012)
Earnings And Labour Cost Data 2011. Central Statistics Office.
Categories : External Analysis,Income Distribution
Authors : Central Statistics Office (CSO)
(January 29, 2013)
Economic Adjustment Programme for Ireland Autumn 2012 Review
Categories : Budget and Troika,Debt & Deficits,External Analysis
Authors : European Commission
(June 26, 2012)
The European Commission comment on the Irish bailout
Categories : Budget and Troika,Debt & Deficits,External Analysis
Authors : European Commission
(November 1, 2013)
A joint EC/IMF/ECB mission visited Dublin during 9-18 July 2013 to conduct the eleventh review mission under the Economic Adjustment Programme. The mission found that programme implementation remains robust overall, even though domestic vulnerabilities and external risks remain important and will require on-going commitment from the authorities to reforms under the programme and beyond.
This report by European Commission services provides a summary of the main findings of the mission, including an assessment of compliance with the programme conditionality, and an overview of challenges faced by Ireland ahead.
Categories : Budget and Troika,External Analysis
Authors : Commission, European
(May 6, 2013)
Economic Forecast for Ireland Spring 2013
Categories : Budget and Troika,External Analysis
Authors : European Commission
(February 8, 2018)
Economic Forecast Ireland EU Commission February, 2018. European Commission.
Categories : Debt & Deficits,External Analysis,Fiscal Fact Sheets,Policy Briefs
Authors : European Commission
(November 5, 2014)
Economic Forecasts for Ireland Autumn 2014
Categories : Budget and Troika,Debt & Deficits,External Analysis
Authors : European Commission
(September 15, 2015)
Economic Survey of Ireland September 2015. OECD
Categories : Debt & Deficits,External Analysis,Fiscal Fact Sheets
Authors : OECD
(January 17, 2017)
Rising enrolment numbers will increase public spending on education in the next 5 to 10 years.
Categories : Other Documents,Our Analysis,Public Expenditure
Authors : Farrell, Colm
(September 9, 2014)
The attached note summarises the findings in relation to Ireland from the 2014 Edition of the OECD publication "Education at a Glance".
Categories : External Analysis,Fiscal Fact Sheets
Authors : OECD
(November 24, 2015)
Education At A Glance 2015: Key Findings Ireland OECD
Categories : External Analysis,Fiscal Fact Sheets,Policy Briefs
Authors : OECD
(September 16, 2016)
Education at a Glance Ireland 2016 OECD
Categories : External Analysis
Authors : OECD
(January 17, 2018)
The educational attainment of people in Ireland is rising rapidly. Those in the 35-39 age group are over twice as likely to have a third level qualification as those in the 65-69 age group.
Categories : Our Analysis
Authors : De Buitléir, Donal
(April 7, 2014)
This Technical Paper considers calculations for an effective tax rate on corporate profits in
Ireland. This is done under three broad headings: using model companies; using official
national statistics; and using company financial reports. Between these, eight approaches
for calculating the effective tax rate on company profits are identified.
Categories : Budget and Troika,Critical Analysis,External Analysis
Authors : Department Of Finance
(November 11, 2013)
The recent water shortage in Dublin is largely the result of a policy decision the government of the day enacted in 1997; this decision shifted the costs of storing, treating and supplying water from the domestic water user to the general taxpayer
Categories : Our Analysis,Water Policy
Authors : Convery, Frank
(November 19, 2012)
Employment Earnings Inequality in Ireland 2006 -2010. Seminar Presentation
Categories : Income Distribution,Our Analysis
Authors : Declan Jordan
(November 15, 2012)
Report on Earnings Inequality in Ireland 2006 - 2010
Categories : Income Distribution,Our Analysis
Authors : Declan Jordan
(July 15, 2015)
Ireland’s energy taxes are relatively high and above the OECD average. This note looks at our tax burden on energy use and CO2 emissions.
Categories : Budget and Troika,Critical Analysis,Our Analysis,Taxation
Authors : Farrell, Colm
(July 15, 2015)
€4.6 billion of environment related taxes were collected in 2014, an increase of 4.5% on 2013 but still 4.7% below their highest level of €4.8 billion in 2007. Energy taxes (mainly taxes on transport fuels) accounted for 61% of total environment taxes in 2014 with another 38% coming from Transport taxes (including motor tax and vehicle registration tax VRT).
Categories : Environment & Sustainability,External Analysis,Policy Briefs
Authors : CSO
(November 23, 2016)
Environmental Indicators Ireland 2016 CSO
Categories : Environment & Sustainability,External Analysis,Fiscal Fact Sheets
Authors : CSO
(October 12, 2015)
Estimates Of Receipts & Expenditure 2016
Categories : Debt & Deficits
Authors : Department Of Finance
(October 14, 2014)
Estimates of Receipts and Expenditure 2015 (Pre-Budget). Department of Finance
Categories : Budget and Troika,Debt & Deficits,Fiscal Fact Sheets
Authors : Department Of Finance
(October 12, 2013)
Estimates of Receipts and Expenditure for 2014
Categories : Budget and Troika,External Analysis
Authors : Department Of Finance
(August 15, 2016)
This report estimates government expenditure on children (aged 0-18 years) in Ireland.
The report proceeds as follows:
Section 2 - we discuss the challenges involved in this type of study with reference to some of the existing literature in this area.
Section 3 - we outline our methodology and
Section 4 - we present our results. Section 5 presents some recommendations for future work.
Categories : Our Analysis
Authors : Redmond, Paul
(November 18, 2013)
The EU Commission has issued its first ever opinions on each of the 13 Draft Budgetary Plans submitted by euro area Member States by 15 October, 2013. Four Member States (Cyprus, Greece, Ireland and Portugal) were exempted from this exercise as they are subject to a macroeconomic adjustment programme, which already provides this budgetary information. The euro area fiscal surveillance is rooted in the 'Two-Pack' legislation, which entered into force on 30 May 2013
Ireland will be subject to this exercise in Autumn 2014 and the attached document sets out further information on the process
Categories : Budget and Troika,External Analysis
Authors : European Commission
(April 24, 2013)
EU Commission 9th review of Irish Programme April 2013
Categories : Budget and Troika,Debt & Deficits,External Analysis
Authors : European Commission
(November 18, 2015)
EU Commission Opinion on Budget 2016
Categories : Budget and Troika,Debt & Deficits,Fiscal Fact Sheets
Authors : Commission, EU
(May 19, 2016)
Country Specific Recommendations for Ireland 2016
Categories : External Analysis,Financial Crisis,Fiscal Fact Sheets
Authors : European Commission
(January 29, 2014)
EU Fiscal Governance: Issues for Ireland. IIEA 28 January 2014
Categories : Budget and Troika,Fiscal Fact Sheets,Presentations/Conference
Authors : De Buitléir, Donal
(January 29, 2014)
EU Fiscal Governance: The New Rules.
Categories : Budget and Troika,Fiscal Fact Sheets,Presentations/Conference
Authors : McArdle, Pat
(December 12, 2012)
EU IMF Programme of Financial Support for Ireland November 2012
Categories : Budget and Troika,Debt & Deficits,External Analysis
Authors : Department Of Finance
(June 11, 2014)
EU Opinion on Ireland's Stability Programme 2014
Categories : Budget and Troika,External Analysis,Financial Crisis
Authors : European Commission
(May 21, 2015)
EU Recommendation on Ireland's Stability Programme (Draft) May 2015. EU Commission.
Categories : Debt & Deficits,External Analysis,Fiscal Fact Sheets
Authors : European Commission
(February 10, 2012)
This is the Fourth Quarterly Review of the Memorandum of Understanding covering the period to December 2011) Created by Department of Finance. (10 February 2012)
Categories : Budget and Troika,Debt & Deficits,External Analysis,Fiscal Fact Sheets
Authors : Department Of Finance
(June 17, 2013)
Quarterly review of the Troika programme, published on June 13th, 2013
Categories : Budget and Troika,Debt & Deficits,External Analysis
Authors : IMF
(March 21, 2013)
Presentation by Mario Draghi, President of the ECB,
at the Euro Summit, Brussels,14 March 2013
Categories : Budget and Troika,Debt & Deficits,Other Documents
Authors : Draghi, Mario
(January 26, 2016)
Health Consumer Powerhouse - - Euro Health Consumer Index 2015
Categories : Health Policy
Authors : Consumer Powerhouse, Health
(December 13, 2013)
Economic Adjustment Programme for Ireland Autumn 2013 Review
Categories : Budget and Troika,External Analysis
Authors : Commission
(December 3, 2012)
Eurostat - Ireland spent 29.6 % of GDP on social protection in 2010(35.6 % of GNP)
Categories : External Analysis,Income Distribution,Public Expenditure
Authors : Eurostat
(December 5, 2012)
Eurostat New Release: In 2011, 24% of the population were at risk of poverty or social Exclusion
Categories : External Analysis,Income Distribution
Authors : Eurostat
(July 29, 2015)
Eurostat: Sector Classification of Irish Water
Categories : External Analysis,Fiscal Fact Sheets,Water Policy
Authors : Eurostat
(April 20, 2012)
A retrospective evaluation of elements of the EU VAT System.
Categories : Budget and Troika,External Analysis,Research Reports,Taxation
Authors : European Commission
(March 4, 2015)
Presentation from a Seminar on the Evaluation of Tax Expenditures held in the Department of Finance on 2 March, 2015”.
Categories : Debt & Deficits,Fiscal Fact Sheets,Our Analysis,Presentations/Conference,Taxation
Authors : De Buitléir, Donal
(May 8, 2013)
This note assesses recent evidence on the incentive to work. It discusses the measures by which economists gauge work incentives and outlines the results of various empirical studies. Despite a relatively generous welfare net and the costs associated with working, most of the evidence suggests that the majority of unemployed people would be better off in a job.
Categories : Income Distribution,Our Analysis,Supply-Side Reform
Authors : O’Meara, Graeme
(July 5, 2012)
Department of Finance presentation of the Exchequer Position for the first half of 2012
Categories : Budget and Troika,Fiscal Fact Sheets,Public Expenditure,Taxation
Authors : Department Of Finance
(April 25, 2014)
Monthly exchequer returns in Excel format. Returns are broken down in to their separate tax headings
Categories : Budget and Troika,Fiscal Fact Sheets
Authors : O'Sullivan, Cormac
(October 1, 2012)
An analysis of the expenditure and outputs in the Irish health system and a comparison with other OECD countries. Ireland has the third highest expenditure in the OECD, and the report looks at whether the high level of spending corresponds to similarly high levels of output.
Categories : Health,Health Policy,Our Analysis,Public Expenditure
Authors : Redmond, Paul
(October 16, 2013)
Contains the Expenditure Strategy, Expenditure Allocations 2014-2016, Ireland’s Public Expenditure Framework in Comparative Perspective, and 2014 Estimates for Public Services
Categories : Fiscal Fact Sheets
Authors : Of Expenditure And Reform, Department
(September 30, 2013)
Audited Financial Statements of the Exchequer
For the Financial Year 1st January 2012 to 31st December 2012
Categories : Budget and Troika,External Analysis
Authors : Department Of Finance
(April 3, 2013)
The author describes how EMU design failures contributed to the European financial crisis, and proposes a redesign of the EMU that includes fiscal and banking unions.
Categories : Budget and Troika,External Analysis,Financial Crisis
Authors : Maurice Obstfeld
(December 17, 2015)
A report by Milliman, an actuarial consulting firm, on the Sustainability of the State Pension in Ireland concludes that “The State pension system is unsustainable in its current form but there is no easy solution to improve its sustainability”. Given the importance of the State pension in protecting people against poverty in old age, this is an issue that requires urgent action.
Categories : Critical Analysis,Our Analysis,Pension Reform,Public Expenditure
Authors : Milliman
(February 8, 2012)
Almost everyone agrees that the fiscal accounts of several advanced economies are in a pretty bad shape and need to be strengthened. But how rapid should the adjustment be? At times over the last couple of years, the IMF called on countries to step up the pace of adjustment when we thought they were moving too slowly. This column says that in the current environment, some might be going too fast.
Categories : Budget and Troika,Critical Analysis,Debt & Deficits,External Analysis
Authors : Cottarelli, Carlo,Director Of The Fiscal Affairs Department,IMF
(September 11, 2012)
This Fiscal Assessment Report assesses the macroeconomic and budgetary projections set out by Government in Budget 2012, including the appropriateness of the overall fiscal stance over the period to 2015.
Categories : Budget and Troika,Debt & Deficits,External Analysis,Research Reports
Authors : Irish Fiscal Advisory Council
(June 5, 2015)
Fiscal Advisory Council ‘Fiscal Assessment Report’ (June, 2015)
Categories : Debt & Deficits,External Analysis,Financial Crisis,Fiscal Fact Sheets
Authors : Irish Fiscal Advisory Council
(September 13, 2012)
This Report assesses the macroeconomic and budgetary projections set out by the Government in the Stability Programme Update 2012, and in advance of Budget 2013 and the appropriateness of the fiscal stance over the period to 2015. The report also considers the longer-term implications of compliance with the fiscal rules in the Fiscal Responsibility Bill.
Categories : Budget and Troika,Debt & Deficits,External Analysis
Authors : Irish Financial Advisory Council,Irish Fiscal Advisory Council
(June 8, 2016)
Irish Fiscal Advisory Council Report
Categories : Budget and Troika,Debt & Deficits,External Analysis,Fiscal Fact Sheets
Authors : Irish Fiscal Advisory Council
(June 7, 2017)
Fiscal Assessment Report June 2017
Irish Fiscal Advisory Council
Categories : Debt & Deficits,External Analysis,Fiscal Fact Sheets
Authors : Irish Fiscal Advisory Council
(November 25, 2014)
Fiscal Assessment Report
November 2014
Categories : Budget and Troika,Debt & Deficits,External Analysis
Authors : Irish Fiscal Advisory Council
(November 26, 2015)
Fiscal Assessment Report November 2015 Irish Fiscal Advisory Council
Categories : Debt & Deficits,External Analysis,Fiscal Fact Sheets
Authors : Irish Fiscal Advisory Council
(November 30, 2016)
Fiscal Assessment Report November, 2016
Irish Fiscal Advisory Council
Categories : Debt & Deficits,External Analysis,Fiscal Fact Sheets
Authors : Irish Fiscal Advisory Council
(November 29, 2017)
Fiscal Assessment Report – November 2017. IFAC
Categories : Critical Analysis,External Analysis,Fiscal Fact Sheets,Policy Briefs
Authors : Irish Fiscal Advisory Council
(April 10, 2013)
The report assesses the Department of Finance's official macroeconomic and budgetary projections in the context of Budget 2013 and the forthcoming Stability Programme Update. The report also considers the appropriateness of the fiscal stance over the period to 2015, and looks at Ireland's compliance with the fiscal rules legislated for under the Fiscal Responsibility Act.
Categories : Budget and Troika,Debt & Deficits,External Analysis
Authors : Irish Fiscal Advisory Council
(November 23, 2013)
Fiscal Assessment Report; November, 2013
Categories : Budget and Troika,External Analysis
Authors : Irish Fiscal Advisory Council
(September 5, 2017)
Pre-Budget 2018 Statement
Categories : Budget and Troika,Public Expenditure
Authors : Fiscal Advisory Council, Irish
(April 19, 2012)
During the boom years, the competitiveness of the Irish economy deteriorated. Recovery depends on the restoration of our competitive position.
When an economy becomes uncompetitive, a standard way of addressing the problem is to devalue the currency. Ireland did this in 1986 and 1993. But as members of a currency union this option is no longer available.
Categories : Budget and Troika,Critical Analysis,Debt & Deficits,Our Analysis
Authors : De Buitléir, Donal
(April 16, 2015)
Fiscal Policies for Sustainable Growth. IMF. April 2015.
Categories : Budget and Troika,Debt & Deficits,External Analysis
Authors : IMF
(September 5, 2017)
Fiscal Monitor - August 2017
Categories : Budget and Troika,Debt & Deficits,Public Expenditure,Taxation
Authors : Department Of Finance
(January 4, 2018)
Department of Finance - Fiscal Monitor December 2017
Categories : External Analysis,Financial Crisis,Fiscal Fact Sheets
Authors : Department Of Finance
(March 7, 2018)
Fiscal Monitor - February 2018
Categories : External Analysis,Fiscal Fact Sheets,Policy Briefs
Authors : Department Of Finance
(December 4, 2017)
Fiscal Monitor - November 2017
Categories : External Analysis,Fiscal Fact Sheets
Authors : Department Of Finance
(November 4, 2017)
Fiscal Monitor - October 2017. Department Of Finance
Categories : Fiscal Fact Sheets
Authors : Department Of Finance
(March 7, 2017)
Department of Finance, Fiscal Monitor February, 2017
Categories : Budget and Troika,Critical Analysis,Debt & Deficits,External Analysis,Fiscal Fact Sheets,Income Distribution
Authors : Of Finance, Department
(February 3, 2017)
Fiscal Monitor January 2017. Department of Finance.
Categories : External Analysis,Financial Crisis,Fiscal Fact Sheets
Authors : Department Of Finance
(February 5, 2018)
Department of Finance Fiscal Monitor January 2018
Categories : Debt & Deficits,External Analysis,Fiscal Fact Sheets
Authors : Department Of Finance
(July 5, 2017)
Department of Finance Fiscal Monitor June 2017
Categories : Debt & Deficits,External Analysis,Fiscal Fact Sheets
Authors : Department Of Finance
(April 5, 2017)
Fiscal Monitor March 2017
Categories : Debt & Deficits,Public Expenditure,Taxation
Authors : Department Of Finance
(August 3, 2017)
Fiscal Monitor - July 2017 Incorporating the Exchequer Statement
Department of Finance
Categories : External Analysis,Fiscal Fact Sheets
Authors : Department Of Finance
(October 4, 2017)
Department of Finance - Fiscal Monitor September 2017
Categories : External Analysis,Fiscal Fact Sheets
Authors : Department Of Finance
(June 6, 2017)
Fiscal Monitor
Categories : Debt & Deficits,Fiscal Fact Sheets
Authors : Department Of Finance
(April 20, 2014)
An analysis of exchequer returns for the first quarter of 2014
Categories : Budget and Troika,Fiscal Fact Sheets
Authors : O'Sullivan, Cormac
(February 5, 2015)
Budget 2015 was the first expansionary Budget since the onset of the economic crisis, and brought to an end seven years of fiscal consolidation. This note surveys the health of our public finances in 2014, highlighting the better-than-expected tax revenues that allowed for an early end to austerity.
Categories : Debt & Deficits,Our Analysis,Taxation
Authors : O'Sullivan, Cormac
(August 13, 2014)
An analysis of exchequer returns in the year to July and their implication for Budget 2015
Excerpt: How much wriggle room for Budget 2015?
Categories : Fiscal Fact Sheets,Our Analysis
Authors : O'Sullivan, Cormac
(June 17, 2013)
Fit for Purpose? Progress Report on Public Service Reform
Categories : External Analysis,Public Sector Reform
Authors : Of Public Administration, Institute
(October 1, 2011)
This paper proposes the establishment of a statutory National Savings Fund (NSF) for supplementary pension provision. This would apply to all workers and wouldn’t differentiate between different types of economic status such as self-employed, farmers, private or public sector employees.
The proposal is designed to deal with the problems in the existing system.
These include the fact that pension coverage in the working population is too low with too many people likely to be dependent, either totally or in part, on the State Pension. Costs in the pension industry are too high. There is an unacceptable lack of transparency. Other problems include the reality that the funding of many pension schemes is inadequate and large public sector liabilities are unfunded. The different pension arrangements applying to people working in the public and private sectors are a source of social tension. In addition the current arrangements in respect of tax relief are in need of reform.
Categories : Our Analysis,Pension Reform,Policy Briefs
Authors : De Buitléir, Donal,Thornhill, Don
(March 8, 2012)
When elected members of local authorities are faced with the possibility of a transformative development in their areas, they have two choices. They can initiate a process of becoming seriously informed of the technical, economic, social and environmental implications, engage on the basis of such information with key stakeholders and the general public, and then arrive at conclusions as to what the best way forward for their area is or they can grandstand with a rush to judgement.
Categories : Chairmans Blog,Environment & Sustainability,Local Government,Our Analysis
Authors : Convery, Frank
(December 9, 2013)
This paper examines the issues which arise in relation to investment in energy conservation in private residences
Categories : Our Analysis,Property Tax
Authors : Curtin , Joseph
(April 12, 2017)
Future Funding of Domestic Water Services Report.
Oireachtas Committee
Categories : Environment & Sustainability,External Analysis,Water Policy
Authors : Committee, Oireachtas
(February 26, 2013)
Government’s proposed framework for reform of the health service, published in November 2012
Categories : External Analysis,Health,Health Policy,Public Expenditure
Authors : Of Health, Department