There are two main sources of data on income distribution. Household based surveys report mainly on inequality in equivalised household level disposable income. Top income shares, on the other hand, focus on the tax unit as the unit of analysis, because administrative records are obtained from...

Ireland is one of the countries most severely affected by the Great Recession. National income fell by more than 10 per cent between 2007 and 2012, as a result of the bursting of a remarkable property bubble, an exceptionally severe banking crisis, and deep fiscal adjustment. This paper examines...

We study the effects of carbon tax and revenue recycling across the income distribution in the Republic of Ireland. In absolute terms, a carbon tax of ?20/tCO2 would cost the poorest households less than ?3/week and the richest households more than ?4/week. A carbon tax is regressive, therefore....