What Has Happened to Marginal Tax Rates? ESRI Research Bulletin 2011/3/4

As the economy boomed in the early 2000s, income tax rates were reduced, tax credits were increased and the standard rate band was widened. With the onset of the crisis in 2007‐2008, and the collapse of revenues from capital gains tax and stamp duty, major increases in taxes on income were introduced to sustain and increase tax revenue.What has been the net impact of these policy changes on marginal effective rates of tax on income? This is one of the topics examined in a recent conference paper.

Budget Perspectives 2012. RESEARCH SERIES NUMBER 22 October 2011

The annual Budget Perspectives Conference, co‐hosted by the Economic and Social Research Institute (ESRI) and the Foundation for Fiscal Studies (FFS), provides a forum for discussing key public policy issues of both immediate and longer‐term concern. Against the current backdrop of major economic and fiscal challenges, budgetary policy must be seen to support Ireland’s return to a sustainable growth path. At a time when expenditure cuts are needed and more tax revenue must be generated, equity issues are of great importance to social solidarity. Research on the allocation of benefits and tax burdens allows these equity issues to be addressed systematically

What Has Happened to Marginal Tax Rates?

taxes

Towards regional environmental accounts for Ireland

Existing environmental accounts for the Republic of Ireland are at the national level. This is fine for continental and global environmental problems, but information at a finer spatial scale is needed for local environmental problems. Furthermore, the impact of environmental policy may differ across space. We therefore construct regional estimates of the environmental pressures posed by Irish households and the environmental problems faced by them. The basic unit of analysis is the electoral district, and the prime data source is the CSO's Small Area Statistics, a product of the Census. We use the results of classifying regressions of the Household Budget Survey to impute domestic energy use. We use engineering relations to impute transport fuel use, and secondary data on household behaviour to impute waste arisings. We use EPA data on drinking water use and quality by county. The results show marked regional differences. Electricity use and waste arisings are higher in the East and in the cities and towns. Transport fuel use is highest in the commuter belts around the cities and towns. Other energy is relatively uniform. There is no clear pattern in estimated drinking water use, which may be due to data quality. Drinking water quality is poor across much of the country, but different counties suffer from different problems. The regional estimates are constructed using data in the public domain. However, various government agencies hold data that would allow for the construction of more detailed, more accurate, and more extensive regional environmental accounts

Towards regional environmental accounts for Ireland

Existing environmental accounts for the Republic of Ireland are at the national level. This is fine for continental and global environmental problems, but information at a finer spatial scale is needed for local environmental problems. Furthermore, the impact of environmental policy may differ across space. We therefore construct regional estimates of the environmental pressures posed by Irish households and the environmental problems faced by them. The basic unit of analysis is the electoral district, and the prime data source is the CSO's Small Area Statistics, a product of the Census. We use the results of classifying regressions of the Household Budget Survey to impute domestic energy use. We use engineering relations to impute transport fuel use, and secondary data on household behaviour to impute waste arisings. We use EPA data on drinking water use and quality by county. The results show marked regional differences. Electricity use and waste arisings are higher in the East and in the cities and towns. Transport fuel use is highest in the commuter belts around the cities and towns. Other energy is relatively uniform. There is no clear pattern in estimated drinking water use, which may be due to data quality. Drinking water quality is poor across much of the country, but different counties suffer from different problems. The regional estimates are constructed using data in the public domain. However, various government agencies hold data that would allow for the construction of more detailed, more accurate, and more extensive regional environmental accounts

Towards Regional Environmental Accounts for Ireland

Existing environmental accounts for the Republic of Ireland are at the national level. This is fine for continental and global environmental problems, but information at a finer spatial scale is needed for local environmental problems. Furthermore, the impact of environmental policy may differ across space. We therefore construct regional estimates of the environmental pressures posed by Irish households and the environmental problems faced by them. The basic unit of analysis is the electoral district, and the prime data source is the CSO's Small Area Statistics, a product of the Census. We use the results of classifying regressions of the Household Budget Survey to impute domestic energy use. We use engineering relations to impute transport fuel use, and secondary data on household behaviour to impute waste arisings. We use EPA data on drinking water use and quality per county. The results show marked regional differences. Electricity use and waste arisings are higher in the East and in the cities and towns. Transport fuel use is highest in the commuter belts around the cities and towns. Other energy is relatively uniform. There is no clear pattern in estimated drinking water use, which may be due to data quality. Drinking water quality is poor across much of the country, but different counties suffer from different problems. The regional estimates are constructed using data in the public domain. However, various government agencies hold data that would allow for the construction of more detailed, more accurate, and more extensive regional environmental accounts.