Using counterfactual microsimulations, Shapley decompositions of time change in inequality and poverty indices make it possible to disentangle and quantify the relative effect of tax-benefit policy changes, compared to all other effects including shifts in the distribution of market income....

The main objectives of social assistance benefits, including poverty alleviation and labor- market or social reintegration, can be seriously compromised if support is difficult to access. While recent studies point to high non-take-up rates, existing evidence does not make full use of the...

The non take-up of social assistance benefits due to claim costs may seriously limit the anti-poverty effect of these programs. Yet, available evidence is fragmented and mostly relies on interview-based data, potentially biased by misreporting and measurement errors on both benefit entitlement...

This paper analyses levels of low literacy across twelve countries using the International Adult Literacy Survey. We go beyond existing work that only looks at the proportions below certain critical levels of literacy. Using methods developed for the measurement of poverty we calculate measures...

To assess the impact of tax-benefit policy changes on income distribution over time, we suggest a methodology based on counterfactual simulations. We start by decomposing changes in inequal- ity/poverty indices into three contributions: reforms of the tax-benefit structure (rules, rates, etc.),...

The composition of tax revenue in Ireland had changed dramatically over the past decade, with indirect taxes accounting for a large share of total tax revenue. This shift towards indirect taxation more than direct taxation tends to put excessive burden on the poor, thereby raising the concern...

For policy makers and analysts, it is important to isolate the redistributive im- pact of tax-benefit policy changes from changes in the environment in which policies operate. When actual reforms are motivated by work incentives, it is also crucial to evaluate behavioural responses and the...

This paper measures the degree of inequality of opportunity in birthweight and birthlength for a sample of Irish infants. The sample is partitioned into eight types by mothers’ education and mothers’ smoking status. Stochastic dominance tests reveal the presence of inequality of opportunity...