Fairness in Changing Income Taxes - October 2019

As part of our Budgetary research Social Justice Ireland published Fairness and Changing Income Taxes on 1^st October.  The analysis highlights the distributive impact taxation policy choices can have and the potential policy has to pursue both fair and unfair outcomes.

The document includes three examinations:

1. An assessment of the fairness of seven possible income taxation options, each with a full-year cost of between €316m to €372m; equivalent to between 1.4% and 1.6% of the annual income taxation yield.
2. An assessment of the fairness of three income tax changes that have been discussed as possible options for Budget 2020.
3. An assessment of the fairness of plans to abolish the Universal Social Charge (USC) for most earners.

It is available to download below.