This paper charts the history and recent developments on Basic Income in Ireland. It was first published as a chapter in our 2016 Social Policy publication 'Basic Income - Radical Utopia or practical Solution?'.
This study examines 8 of the options currently being considered by Government as possible changes to income tax levels as policy reform for Budget 2016. It examines the 8 options from the perspective of fairness.
This paper examines the distributional impact of some of the income tax proposals currently being suggested by various members of Government and others. This study is a contribution to the debate and discussion which is currently taking place regarding income tax.