Donal DeBuitleir | Public Policy, Public Expenditure & GNP

How Does Ireland’s Health Compare with OECD Countries
— 15 Jan 2014

The 2013 Edition of Health at a Glance-OECD Indicators presents the most recent comparable data on key indicators of health and health systems across the 34 OECD member countries. The data mainly refers to 2011. How Does Ireland Compare on Key Measures? Demography The structure of the population has a big influence on health…
Continue Reading ...
Local Property Tax : Variation by Local Authorities
— 11 Dec 2013

Government has indicated that the power of local authorities to vary the rate of local property tax 1(LPT) in their areas will operate from 2015 (after the 2014 local elections). This power provides an opportunity for candidates in the local elections to put their view on how this power should be used to the voters…
Continue Reading ...
Effective Rates of Corporation Tax
— 5 Dec 2013

A new report “Paying Taxes 2014”1 provides interesting data on effective corporation tax rates on an internationally comparable basis. Given recent controversy about the amount of tax paid by certain multinational companies with Irish operations, the results are surprising. The report shows that the effective tax rate paid by an Irish company is 12.3 per…
Continue Reading ...
Government Needs To Explain Why It Is Keeping 80% Of The Property Tax
— 21 Nov 2013

Key Point The decision by Government not to adhere to previous commitments to allocate 80 per cent of the yield from local property tax in 2014 to those areas in which the property is based is regrettable. The reverse in policy has not been explained satisfactorily. Local elections will be held in 2014. Candidates should…
Continue Reading ...
Environmental Taxes in the EU
— 18 Nov 2013

Environmental taxes have been found to be less detrimental to economic growth than labour or corporate taxes. They can also help to achieve environmental goals. While environmental taxes will never be substantial revenue raisers, they can provide a double dividend in terms of enhanced environmental performance. The data suggest that Ireland raises significantly more…
Continue Reading ...
Top Marginal Rates Of Income Tax
— 5 Oct 2013

Key Point The top rate of tax on employees in Ireland (including PRSI and Universal Social Charge) is 52% compared with an OECD average of 46%. The evidence suggests that no country with the possible exceptions of Belgium and Denmark applies such a high rate of tax at such a low level of income. Introduction…
Continue Reading ...
Progressivity Of Irish Income Tax System
— 4 Oct 2013

This note examines the latest OECD data on the progressivity of the Irish income tax system
Continue Reading ...
The Universal Social Charge Should Apply to State Contributory Pensions
— 30 Sep 2013

But what is fairness?
Continue Reading ...
An Assessment of the Draft Public Service Pay Agreement
— 25 Mar 2013

The gap between current Government spending and revenue as measured by….
Continue Reading ...
Water Charges: An Interim Scheme?
— 7 Feb 2013

Installation of water meters in all houses will not be in place by end 2013. Possible alternatives for the interim include surcharges on property tax, increased VAT on electricity, or increased carbon tax.
Continue Reading ...
Barriers To Outsourcing In The Public Service
— 9 Jan 2013

The present system of government accounting puts significant barriers in the way of achieving the optimum use of external service delivery. One of the elements of the Public Service Reform Plan announced by Minister Brendan Howlin on 17 November 2011 relates to the external service delivery or outsourcing of non-critical functions. The way the present…
Continue Reading ...