<?xml version="1.0" encoding="UTF-8"?>
<rss xmlns:dc="http://purl.org/dc/elements/1.1/" version="2.0">
  <channel>
    <title>EconStor Collection:</title>
    <link>https://hdl.handle.net/10419/197495</link>
    <description />
    <pubDate>Fri, 01 May 2026 04:24:04 GMT</pubDate>
    <dc:date>2026-05-01T04:24:04Z</dc:date>
    <item>
      <title>The effect of child-related benefits on child poverty and deprivation in Ireland</title>
      <link>https://hdl.handle.net/10419/322451</link>
      <description>Title: The effect of child-related benefits on child poverty and deprivation in Ireland
Authors: Doorley, Karina; Sándorová, Simona; Maître, Bertrand
Abstract: Child poverty is of growing concern in Ireland and internationally due to the growing body of evidence on the detrimental effects of childhood socio-economic disadvantage on children, both in the short term and in the long term through loss of education, earnings and health. In Ireland, child poverty has been typically higher than that of other groups of the population over the last few years by many metrics. There are a number of ways that policy can tackle child poverty. One such way is increasing the earnings of families with children by reducing barriers to work. Another way is reform to the tax-benefit system, including in-kind benefits, in a manner that targets families with children. This research is concerned with the latter and investigates the effect on child poverty of the existing tax-benefit system, accounting for many in-kind benefits; analysis includes consideration of the At Risk of Poverty rate, the deprivation rate and the consistent poverty rate. Using the microsimulation model, SWITCH, and accounting for in-kind child benefits, we simulate the child AROP rate for 2025 to be 13.9 per cent, the child material deprivation rate to be 19.5 per cent and the child consistent poverty rate to be 5.6 per cent. We estimate that, in the absence of child-contingent benefits, child poverty rates would be considerably higher. Child-contingent in-cash benefits reduce the child AROP rate by 10 percentage points, the child material deprivation rate by 3.2 percentage points and the child consistent poverty rate by 6.7 percentage points. We estimate that in-kind childcontingent benefits also reduce child poverty, albeit by a more modest magnitude. In the absence of in-kind child-contingent benefits, the child AROP rate would be 1.5 percentage points higher, the child material deprivation rate would be 0.6 percentage points higher, and the child consistent poverty rate would be 1 percentage point higher. Using SWITCH, the ESRI's tax-benefit model, we also simulate some reforms to the tax-benefit system that could further reduce child poverty. These reforms include increasesto the Working Families Payment, to Child Support Payments and to Child Benefit, as well as the introduction of a means-tested second tier of Child Benefit. We find that a second tier of Child Benefit would be the most cost effective of these reforms at tackling child poverty, reducing the child AROP rate by 4.6 percentage points, the child material deprivation rate by 0.7 percentage points and the child consistent poverty rate by 2.1 percentage points.</description>
      <pubDate>Wed, 01 Jan 2025 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/322451</guid>
      <dc:date>2025-01-01T00:00:00Z</dc:date>
    </item>
    <item>
      <title>State Contributory Pension reform: Winners and losers. Evidence from the Irish Longitudinal Study of Ageing</title>
      <link>https://hdl.handle.net/10419/299340</link>
      <description>Title: State Contributory Pension reform: Winners and losers. Evidence from the Irish Longitudinal Study of Ageing
Authors: Kakoulidou, Theano; Keane, Claire; Sándorová, Simona
Abstract: The Yearly Average Method used in calculating State Contributory Pension entitlements has been criticised for creating anomalies, particularly for women. It has been announced that from 2034 onwards, entitlements will be based fully on the new Total Contributions Approach. This paper examines the impact of this move, examining who will gain or lose from this change. Overall, we find little change in the average weekly pension rate with a slight fall for men and no change for women. These average changes mask gains and losses for some; around 14 per cent of women and 12 per cent of men will face a loss under the Total Contributions Approach while 5 per cent of men and 30 per cent of women will see a gain. More women will qualify for the maximum pension rate under the Total Contributions Approach due to the removal of anomalies associated with the Yearly Average Method. On average, losses are very small, less than 1 per cent of pension income, but will be largest at the bottom end of the income distribution.</description>
      <pubDate>Mon, 01 Jan 2024 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/299340</guid>
      <dc:date>2024-01-01T00:00:00Z</dc:date>
    </item>
    <item>
      <title>Increasing pay related social insurance to fund the State Pension: Incidence and effectiveness</title>
      <link>https://hdl.handle.net/10419/299341</link>
      <description>Title: Increasing pay related social insurance to fund the State Pension: Incidence and effectiveness
Authors: Doorley, Karina; Tuda, Dora
Abstract: Demographic change is putting pressure on the sustainability of State Pension systems in many developed countries. In Ireland, there have been recent calls to reform the system of contributions and/or increase the State Pension age in order to avoid significant shortfalls in the Social Insurance Fund (SIF), out of which the State Pension is paid. The Government of Ireland has committed to retaining the State Pension age at 66. In order to achieve this and maintain the viability of the SIF, it has also committed to increasing social security contributions through the Roadmap of Increases to Pay Related Social Insurance (PRSI), which will occur between 2024 and 2028. Using SWITCH, the ESRI's microsimulation model for Ireland, this paper assesses the consequences of these planned reforms, focussing on the amount of revenue they will raise, on the distribution of income and on financial incentives to work. Our analysis shows that the reforms proposed by the Roadmap will result in revenue gains of €1.6 billion per annum by 2028. The reforms are progressive in nature, affecting high income households by more than low-income households. They affect men by slightly more than women due to their higher labour market participation. Across age-cohorts, the incomes of those aged 25-54 are estimated decrease the most. We estimate that the reforms will increase poverty rates slightly, particularly the child poverty rate. The proposed reforms slightly decrease the financial incentive to work, particularly for those in low-income households. We argue that further reform will be needed beyond 2028 to ensure the continued viability of the SIF, and suggest that policymakers may wish to consider some of the more structural reforms to PRSI and the SIF proposed by the Commission on Taxation and Welfare, the Commission on Pensions and the Irish Fiscal Advisory Council.</description>
      <pubDate>Mon, 01 Jan 2024 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/299341</guid>
      <dc:date>2024-01-01T00:00:00Z</dc:date>
    </item>
    <item>
      <title>The distributional impact of carbon pricing and energy related taxation in Ireland</title>
      <link>https://hdl.handle.net/10419/311795</link>
      <description>Title: The distributional impact of carbon pricing and energy related taxation in Ireland
Authors: O'Donoghue, Cathal; Immervoll, Herwig; Can, Zeynep Gizem; Linden, Jules; Sologon, Denisa M.
Abstract: In this paper we evaluate the distributional impact of carbon pricing in Ireland via a number of different measures, Excise Duties, Carbon Taxes and the EU Emissions Trading Scheme, utilising information contained in the OECD Effective Carbon Rate (ECR) database together with the PRICES model. Essential household energy consumption constitutes a significant portion of spending, particularly for lower-income households, indicating regressive expenditure patterns across income brackets. The immediate impact of carbon pricing on household budgets varies based on their reliance on various fuels for heating and transportation (direct impact), as well as the emissions associated with other goods and services (indirect impact). Carbon footprints vary widely among households, with higher-income ones generally emitting less than lower-income ones as a percentage of their income. Although carbon footprints primarily dictate the burdens of carbon pricing, other factors such as the uneven application of carbon pricing policies and disparities in emissions between industries and fuel types also influence the equation. Despite the necessity for substantial carbon price hikes to meet climate targets, the effects on household budgets during the 2012-2021 period were relatively modest. Carbon pricing reforms typically exhibited regressive trends, disproportionately affecting lower-income households relative to their earnings. We modelled also a number of different reforms utilising the revenue generated by the additional carbon revenues. The net impact in terms of winners and losers depended very significantly upon the both the nature of the expenditure and upon the share of revenue used.</description>
      <pubDate>Mon, 01 Jan 2024 00:00:00 GMT</pubDate>
      <guid isPermaLink="false">https://hdl.handle.net/10419/311795</guid>
      <dc:date>2024-01-01T00:00:00Z</dc:date>
    </item>
  </channel>
</rss>

