Taxes, income and economic mobility in Ireland New evidence from tax records data

This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of the Revenue Commissioners for Ireland. High inequality at market incomes in Ireland by international standards appears to be driven by both ends of the income distribution. An analys...

Full description

Bibliographic Details
Main Author: Kennedy, Seán
Other Authors: Jin, Yosuke, Haugh, David, Lenain, Patrick
Format: eBook
Language:English
Published: Paris OECD Publishing 2015
Series:OECD Economics Department Working Papers
Subjects:
Online Access:
Collection: OECD Books and Papers - Collection details see MPG.ReNa
LEADER 02213nma a2200301 u 4500
001 EB001826355
003 EBX01000000000000000992801
005 00000000000000.0
007 cr|||||||||||||||||||||
008 180616 ||| eng
100 1 |a Kennedy, Seán 
245 0 0 |a Taxes, income and economic mobility in Ireland  |h Elektronische Ressource  |b New evidence from tax records data  |c Seán, Kennedy ... [et al] 
246 2 1 |a Les impôts, le revenu et la mobilité économique en Irlande : Nouvelles preuves à partir des données des dossiers fiscaux / Seán, Kennedy ... [et al] 
246 3 1 |a Les impôts, le revenu et la mobilité économique en Irlande 
260 |a Paris  |b OECD Publishing  |c 2015 
300 |a 55 p.  |c 21 x 29.7cm 
653 |a Economics 
653 |a Ireland 
700 1 |a Jin, Yosuke 
700 1 |a Haugh, David 
700 1 |a Lenain, Patrick 
041 0 7 |a eng  |2 ISO 639-2 
989 |b OECD  |a OECD Books and Papers 
490 0 |a OECD Economics Department Working Papers 
024 8 |a /10.1787/5jrqc6zlgq31-en 
856 4 0 |a oecd-ilibrary.org  |u https://doi.org/10.1787/5jrqc6zlgq31-en  |x Verlag  |3 Volltext 
082 0 |a 330 
520 |a This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of the Revenue Commissioners for Ireland. High inequality at market incomes in Ireland by international standards appears to be driven by both ends of the income distribution. An analysis of income mobility over time shows it has been low at both ends of the income distribution, though it increased at the low end once the crisis began, reflecting the sharp deterioration of the labour market. The data confirms that the tax system is highly progressive at the high end of income distribution and the welfare system provides the most significant support to lower income deciles in Ireland. The redistributive function in the tax and benefit system was enhanced during the last decade, not only because more income support was necessitated with the crisis, but also because of steeper and more progressive tax rates. This working paper relates to the 2015 OECD Economic Survey of Ireland (www.oecd.org/eco/surveys/economic-survey-ireland