FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2144170147> ?p ?o ?g. }

• W2144170147 startingPage "1" @default.
• W2144170147 abstract "1. INTRODUCTION Household incomes in Ireland have been hit hard by a succession of adverse factors during recent years. The ending of the property bubble, an unparalleled banking crisis, a global recession, and a fiscal crisis have led to a severe downturn in national income and a sharp rise in unemployment. Policy adjustments have included reductions in government expenditure and increases in a range of taxes and charges. In this paper we focus in particular on how income tax (broadly defined) and welfare policies have changed over the period, and how they have shaped the distributive impact of policies designed to adjust to the new economic circumstances. Broader questions about the impact of expenditure adjustments are also of interest, but a recent study of this topic (O'Dea and Preston, 2011) suggests distinct limits on how well these can be identified. We have already undertaken some work on identifying the distributive impact of tax and welfare policy (e.g., Callan et al., 2011, 2012). In identifying policy effects, we must hold other things constant, and simulate the impact of policy under baseline and reform scenarios. To do this we must use a tax-benefit model. We have already described the construction of SWITCH, the ESRI tax-benefit model, based on 2008 data. (Callan et al, 2010). This is the model which has been used in analysing the impact of austerity policies over the 2008 to 2012 period in a series of papers. There have been enormous changes in incomes and in unemployment rates over this period. The database underlying the SWITCH model is adjusted to take account of such changes, by uprating (or downrating) incomes, and by reweighting to take account of changes such as the increase in unemployment. In normal times, these techniques work well to produce a good representation of the population. How well do such techniques perform in the much more demanding environment of the Great Recession? In order to examine this question, and to provide a more up-to-date database for modelling of tax and welfare policies, we have created a tax-benefit model database using the CSO's Survey on Income and Living Conditions (SILC) 2010. Section 2 describes some of the reasons for adopting a tax-benefit modelling approach, focusing in particular on the measurement of financial incentives to work. Section 3 outlines the challenges faced in constructing this database and the procedures adopted. Section 4 documents the cross-checks on this database from external sources. Section 5 considers the distributive impact of policy over the whole crisis period, and the extent to which the data adjustment strategy can help to provide useful results until new data become available. Section 6 deals with measurement of replacement rates, one of the key measures of work incentives. Section 7 draws together the conclusions from work to date, and outlines some key areas for future research (housing costs, housing assistance payment, lone parents etc.) 2. MODELLING TAX AND WELFARE POLICY OPTIONS While are easily constructed, and the calculations for such families are relatively easy to understand, this approach has very severe limitations, which are not always recognised. The major difficulty is that it is impossible to build up a picture of how real households are affected by policy changes using a small or even quite large--number of hypothetical examples. Once calculations for a set of example households are undertaken, there is an implicit assumption that real households can be represented by the set of hypothetical households chosen. Two examples serve to illustrate this point. First, a note by the Department of Finance (2009) sets out calculations of replacement rates for a range of circumstances. Three earnings levels were considered (the minimum wage, % of the average industrial wage and the average industrial wage) and a range of family types: single, married without children, married with one or two children or lone parent. …" @default.
• W2144170147 created "2016-06-24" @default.
• W2144170147 creator A5022958884 @default.
• W2144170147 creator A5032192296 @default.
• W2144170147 creator A5038317991 @default.
• W2144170147 creator A5052118847 @default.
• W2144170147 creator A5052440502 @default.
• W2144170147 date "2012-01-01" @default.
• W2144170147 modified "2023-09-27" @default.
• W2144170147 title "Identifying Policy Impacts in the Crisis: Microsimulation Evidence on Tax and Welfare" @default.
• W2144170147 cites W1554931954 @default.
• W2144170147 cites W1582091285 @default.
• W2144170147 cites W2033871359 @default.
• W2144170147 cites W2068026167 @default.
• W2144170147 cites W2106285062 @default.
• W2144170147 cites W2109598507 @default.
• W2144170147 cites W2169109626 @default.
• W2144170147 cites W2187264725 @default.
• W2144170147 cites W3121857871 @default.
• W2144170147 hasPublicationYear "2012" @default.
• W2144170147 type Work @default.
• W2144170147 sameAs 2144170147 @default.
• W2144170147 citedByCount "5" @default.
• W2144170147 countsByYear W21441701472013 @default.
• W2144170147 countsByYear W21441701472014 @default.
• W2144170147 countsByYear W21441701472015 @default.
• W2144170147 crossrefType "journal-article" @default.
• W2144170147 hasAuthorship W2144170147A5022958884 @default.
• W2144170147 hasAuthorship W2144170147A5032192296 @default.
• W2144170147 hasAuthorship W2144170147A5038317991 @default.
• W2144170147 hasAuthorship W2144170147A5052118847 @default.
• W2144170147 hasAuthorship W2144170147A5052440502 @default.
• W2144170147 hasConcept C100001284 @default.
• W2144170147 hasConcept C100243477 @default.
• W2144170147 hasConcept C105639569 @default.
• W2144170147 hasConcept C127413603 @default.
• W2144170147 hasConcept C139719470 @default.
• W2144170147 hasConcept C162324750 @default.
• W2144170147 hasConcept C17744445 @default.
• W2144170147 hasConcept C195742910 @default.
• W2144170147 hasConcept C199539241 @default.
• W2144170147 hasConcept C22212356 @default.
• W2144170147 hasConcept C2776805697 @default.
• W2144170147 hasConcept C2778126366 @default.
• W2144170147 hasConcept C2780015235 @default.
• W2144170147 hasConcept C34447519 @default.
• W2144170147 hasConcept C524878704 @default.
• W2144170147 hasConcept C551662922 @default.
• W2144170147 hasConcept C69828861 @default.
• W2144170147 hasConcept C94625758 @default.
• W2144170147 hasConceptScore W2144170147C100001284 @default.
• W2144170147 hasConceptScore W2144170147C100243477 @default.
• W2144170147 hasConceptScore W2144170147C105639569 @default.
• W2144170147 hasConceptScore W2144170147C127413603 @default.
• W2144170147 hasConceptScore W2144170147C139719470 @default.
• W2144170147 hasConceptScore W2144170147C162324750 @default.
• W2144170147 hasConceptScore W2144170147C17744445 @default.
• W2144170147 hasConceptScore W2144170147C195742910 @default.
• W2144170147 hasConceptScore W2144170147C199539241 @default.
• W2144170147 hasConceptScore W2144170147C22212356 @default.
• W2144170147 hasConceptScore W2144170147C2776805697 @default.
• W2144170147 hasConceptScore W2144170147C2778126366 @default.
• W2144170147 hasConceptScore W2144170147C2780015235 @default.
• W2144170147 hasConceptScore W2144170147C34447519 @default.
• W2144170147 hasConceptScore W2144170147C524878704 @default.
• W2144170147 hasConceptScore W2144170147C551662922 @default.
• W2144170147 hasConceptScore W2144170147C69828861 @default.
• W2144170147 hasConceptScore W2144170147C94625758 @default.
• W2144170147 hasLocation W21441701471 @default.
• W2144170147 hasOpenAccess W2144170147 @default.
• W2144170147 hasPrimaryLocation W21441701471 @default.
• W2144170147 hasRelatedWork W1605393414 @default.
• W2144170147 hasRelatedWork W1885074746 @default.
• W2144170147 hasRelatedWork W2000121503 @default.
• W2144170147 hasRelatedWork W2121032765 @default.
• W2144170147 hasRelatedWork W2127916019 @default.
• W2144170147 hasRelatedWork W2164300532 @default.
• W2144170147 hasRelatedWork W2177935347 @default.
• W2144170147 hasRelatedWork W2198720813 @default.
• W2144170147 hasRelatedWork W2244425327 @default.
• W2144170147 hasRelatedWork W2971788049 @default.
• W2144170147 hasRelatedWork W2973065082 @default.
• W2144170147 hasRelatedWork W3121349192 @default.
• W2144170147 hasRelatedWork W3122441907 @default.
• W2144170147 hasRelatedWork W3122674334 @default.
• W2144170147 hasRelatedWork W3125196479 @default.
• W2144170147 hasRelatedWork W3125331569 @default.
• W2144170147 hasRelatedWork W3125712693 @default.
• W2144170147 hasRelatedWork W3126036765 @default.
• W2144170147 hasRelatedWork W3126058624 @default.
• W2144170147 hasRelatedWork W3139791382 @default.
• W2144170147 hasVolume "42" @default.
• W2144170147 isParatext "false" @default.
• W2144170147 isRetracted "false" @default.
• W2144170147 magId "2144170147" @default.
• W2144170147 workType "article" @default.