Promoting Equity In Irelands Tax System

Exploring the extent to which Ireland's indirect taxes may account for a higher proportion of household income at the lower end of the income distribution spectrum, this text considers the figures and data which suggest this may be the case.

Although men and women are typically taxed under the same rules, their different social and economic characteristics (e.g. income levels or labour force participation) mean that the tax system can inadvertently contribute to gender inequalities in society. Understanding and improving the impact of taxes on gender equality is a key dimension that governments need to consider as part of tax design to support inclusive growth.

This book provides an analysis of neo-liberal political economics implemented in Ireland and the deleterious consequences of that model in terms of polarised social inequalities, impoverished public services and fiscal vulnerability as they appear in central social policy domains – health, housing and education in particular. Tracing the argument into the domains where the institutions are sustained and reproduced, this book examines the movement of modern economics away from its original concern with the household and anthropologically universal deep human needs to care for the vulnerable – the sick, children and the elderly – and to maintain inter-generational solidarity. The authors argue that the financialisation of social relations undermines the foundations of civilisation and opens up a marketised barbarism. Civic catastrophes of violent conflict and authoritarian liberalism are here illustrated as aspects of the 'rough beast' that slouches in when things are falling apart and people become prey to new forms of domination.

In the midst of growing criticism of current economic orthodoxies and welfare systems, basic income is growing in popularity. This is the first book to discuss existing at examples of basic income, in both rich and poor countries, and to consider its prospects in other places around the world.