This paper considers how future macro-economic developments in the Irish economy and
elsewhere are likely to affect the distribution of income and the tax system. In particular it
examines how 1992 and related developments will affect the scope for using the tax system to
change the distribution of income. In addition, using the ESRI's macro-economic model it
explores the extent to which policy on income distribution is likely to be constrained by the
existing structure of the economy
