2014-04-22 - Socio Economic Review 2014 - Full text and cover - FINAL

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S O C I O - E C O N O M I C R E V I E W 2 0 1 4 Annex 4 TA X AT I O N In this annex, we outline the background data on taxation in Ireland. We first compare the overall level of taxation in Ireland to that of other European countries and then trace how this has changed over time. We then examine trends in income tax levels, outline and compare income tax levels across the income distribution and examine the distribution of indirect taxes on household. Ireland’s total tax-take up to 2011 The most recent comparative data on the size of Ireland’s total tax-take has been produced by Eurostat (2013) and is detailed alongside that of 26 other EU states in table A4.1. The definition of taxation employed by Eurostat comprises all compulsory payments to central government (direct and indirect) alongside social security contributions (employee and employer) and the tax receipts of local authorities. 110 The tax-take of each country is established by calculating the ratio of total taxation revenue to national income as measured by gross domestic product (GDP). Table A4.1 also compares the tax-take of all EU member states against the average tax-take of 35.7 per cent. Of the EU-27 states, the highest tax ratios can be found in Denmark, Sweden, Belgium, France, Finland and Italy while the lowest appear in Lithuania, Bulgaria, Latvia, Romania, Slovakia and Ireland. Overall, Ireland possesses the sixth lowest tax-take at 28.9 per cent, some 6.8 per cent below the EU average. Furthermore, Ireland’s overall tax take has notably decreased over recent years with the 2011 value representing a marginal increase from a record low figure in 2010 (see chart A4.1). The increase in the overall level of taxation between 2002 and 2006 can be explained by short-term increases in construction related taxation sources (in particular stamp duty and construction related VAT) rather than any underlying structural increase in taxation levels. 110 See Eurostat (2013:266-268) for a more comprehensive explanation of this classification. Annex 4 – Taxation 277
Table A4.1: Total tax revenue as a % of GDP for EU-27 Countries in 2011 Country % of +/- from Country % of +/- from gDp average gDp average Denmark 47.7 12.0 Cyprus 35.2 -0.5 Sweden 44.3 8.6 Czech Rep 34.4 -1.3 Belgium 44.1 8.4 Malta 33.5 -2.2 France 43.9 8.2 Portugal 33.2 -2.5 Finland 43.4 7.7 Estonia 32.8 -2.9 Italy 42.5 6.8 Poland 32.4 -3.3 Austria 42.0 6.3 Greece 32.4 -3.3 Germany 38.7 3.0 Spain 31.4 -4.3 Netherlands 38.4 2.7 Ireland gDp 28.9 -6.8 Slovenia 37.2 1.5 Slovakia 28.5 -7.2 Luxembourg 37.2 1.5 Romania 28.2 -7.5 Hungary 37.0 1.3 Latvia 27.6 -8.1 United Kingdom 36.1 0.4 Bulgaria 27.2 -8.5 Ireland gNp 36.0 0.3 Lithuania 26.0 -9.7 Source: Eurostat (2013:172) and CSO National Income and Expenditure Accounts Notes: All data is for 2011. EU-27 average is 35.7 per cent. Chart A4.1: Trends in Ireland and EU-27 overall taxation levels, 2000-2010 Source: Eurostat (2013:172) and CSO National Income and Expenditure Accounts 278 Socio-Economic Review 2014
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S O C I O - E C O N O M I C R E V I
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TABLE OF CONTENTS 1. Introduction 7
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There are four key steps for such a
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• The first is macroeconomic stab
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In this chapter we will chart the b
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(O’Connor et. al., 2012: 69). The
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What are the reasons for the emerge
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produce greater and more lasting pr
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esembles the German tradition of or
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market, became the first country to
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the European Stability Mechanism (E
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Chart 2.11 Comparison of 10-year Go
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pressing concerns surrounding the l
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2.1.3 The Troika programme, 2010-20
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Table 2.6 - Poverty and Deprivation
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a reduction in total expenditure (i
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Table 2.7 - A policy framework for
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Chart 2.13 - Maturity Dates of Iris
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These figures are from an extremely
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A key part of Ireland’s industria
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Employment has finally begun to ris
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is becoming ever more urgent for Ir
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c) New Indicators Creating a sustai
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analysed in this section, indicates
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weekly income level will be counted
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Table 3.3: The numbers of people be
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Table 3.5 looks at adults only and
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This reflected the rise in unemploy
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2001. These are the years that the
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Table 3.11: Levels of deprivation f
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Moving to persistent poverty Social
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Chart 3.1: Percentage difference in
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the years to come (Mallon and Healy
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Chart 3.3: Ireland’s Income Distr
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Table 3.15: The distribution of hou
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Table 3.17: Gini coefficient measur
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Individualising social welfare paym
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for every euro earned the person wi
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• Provide substantial new measure
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Table 4.1: The changing nature of I
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Looking to the years immediately ah
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may be some return from a number of
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Taxation and competitiveness Anothe
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Reforming and broadening the tax ba
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Analysis of High Income Individuals
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with little benefit in terms of job
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Results from Census 2011 indicated
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• The major components of these a
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Standard rating discretionary tax e
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Although all of the income taxation
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demonstrates the equity attached to
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• Would incentivise employment ov
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this complexity vary but they are f
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This transformation in the labour m
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Table 5.3: Unemployment in Ireland,
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Previous experiences, in Ireland an
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The Live Register While the live re
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Even the most optimistic economic a
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The need to recognise voluntary wor
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- Ensure that the social welfare sy
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increasing taxation in Ireland has
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library services Libraries play an
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cent in households in the bottom 20
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the supply of these services. Socia
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Sports A report carried out by Inde
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developments. Complex regulation al
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Housing: a New philosophy Given the
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subsequent failure to implement a s
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Table 7.2- Population and housing s
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Social Justice Ireland believes tha
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or green areas and are located a go
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Table 7.5 - Mortgage Arrears Jun-12
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country. The most recent assessment
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(25 per cent) of households, with t
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Table 7.8 Percentage distribution o
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esulting in this mechanism becoming
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2013 nearly 2000 units were leased
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Social Justice Ireland has also pre
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Housing and children Factors which
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• Government should also meet com
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poverty and Health Health is not ju
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life expectancy According to Eurost
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Health stating that it will not be
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Table 8.2 - EU 27 Expenditure on He
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Figure 8.1 - Expenditure on health
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older people’s services Although
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people in their own homes/communiti
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Children and family services There
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catchment areas and community menta
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The sustained high level of suicide
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• Continue to facilitate and fund
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Education in Ireland - the numbers
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with significant increases projecte
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for both individuals and the state
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cause of considerable concern for p
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Department has transferred responsi
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minimum of 30 per cent of all enrol
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costs, repaying such borrowing when
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communities. Census 2011 showed tha
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Refugees and Asylum Seekers Until r
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Social Justice Ireland proposes tha
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This emigration ‘brain drain’,
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Backbenchers have little control ov
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economic, social and community deve
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over many years by Government. In r
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seen as the key to resolving many a
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Ireland. The common good must be at
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downplay as externalities. Shadow n
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All areas of governance, from inter
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the failure by governments to imple
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Page 231 and 232: economy. Capital investment will be
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Page 235 and 236: Rural and Regional Development The
Page 237 and 238: away from a focus dominated by agri
Page 239 and 240: Rural development and the challenge
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Page 243 and 244: to oversee six pilot programmes to
Page 245 and 246: Table 13.1: Distribution of Family
Page 247 and 248: Key policy priorities on Rural Deve
Page 249 and 250: addressed urgently as part of the C
Page 251 and 252: leaders promised to work together t
Page 253 and 254: In order to ensure good governance,
Page 255 and 256: • Sustainability should be the co
Page 257 and 258: vision of zero new HIV infections,
Page 259 and 260: S O C I O - E C O N O M I C R E V I
Page 261 and 262: as sufficient to ensure that everyo
Page 263 and 264: achieve his or her potential only i
Page 265 and 266: they live with sufficient income su
Page 267 and 268: Child benefit remains a key route t
Page 269 and 270: poverty by region and area Recent S
Page 271 and 272: the home due to a combination of th
Page 273 and 274: These results, which complement ear
Page 275 and 276: transition from boom to recession o
Page 277: until Budget 2005. At its first opp
Page 281 and 282: Effective tax rates To complement t
Page 283 and 284: Income taxation and the income dist
Page 285 and 286: Chart A4.3: VAT and excise duties a
Page 287 and 288: figure increased by almost one mill
Page 289 and 290: S O C I O - E C O N O M I C R E V I
Page 291 and 292: A7.4 Net Household Need 1993-2013 y
Page 293 and 294: Transport • Ireland’s car densi
Page 295 and 296: land use • In 2010, 10.7% of Irel
Page 297 and 298: goal 6: Combat HIv/AIDS, malaria an
Page 299 and 300: Browne, M. (2007) The Right Living
Page 301 and 302: Central Statistics Office (2006) In
Page 303 and 304: Daft (2013) Daft.ie rental report 2
Page 305 and 306: Department of Environment, Communit
Page 307 and 308: Department of Health (2012) Annual
Page 309 and 310: Environmental Protection Agency (20
Page 311 and 312: Eurostat (2013) Internet access and
Page 313 and 314: Healy, S and Reynolds, B. (2003)
Page 315 and 316: International Monetary Fund (2012)
Page 317 and 318: National Anti-Poverty Strategy (199
Page 319 and 320: Perkins, R., G. Sheil, B. Merriman,
Page 321 and 322: United Nations Programme on HIV/AID
Page 326: There is an extraordinary reluctanc
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2014-04-22 - Socio Economic Review 2014 - Full text and cover - FINAL

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