Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/299313 
Year of Publication: 
2023
Series/Report no.: 
Budget Perspectives No. 2024/1
Publisher: 
The Economic and Social Research Institute (ESRI), Dublin
Abstract: 
Trade-offs exist in protecting those on lower incomes and ensuring an adequate incentive to work. If benefit entitlements and other supports are withdrawn sharply as income rises, there may be a financial disincentive to enter employment or to work more. The same is true for tax and social insurance liabilities - if these jump at certain points or increase sharply they may disincentivise employment. This paper examines cliff edges that exist in the Irish tax and welfare system - such as income thresholds for medical cards and Pay-Related Social Insurance (PRSI) contributions - that can mitigate against the generally strong incentives to work faced by the working-age population. Where possible, it considers options for reforms to these cliff edges.
Persistent Identifier of the first edition: 
Creative Commons License: 
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Document Type: 
Research Report

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