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Doorley, Karina and Bercholz, Maxime and Callan, Tim and Keane, Claire and Walsh, John R. (2018) THE GENDER IMPACT OF IRISH BUDGETARY POLICY. ESRI EVIDENCE FOR POLICY, OCTOBER 2018. [Working Paper]

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    Although the tax-benefit system does not differentiate based on gender, tax and welfare policies can have differing impacts for women and men (Stotsky, 1996). Gender-based divisions of work and caring roles, as well as the gender pay gap, have implications for pre-tax earnings and, hence, tax liabilities. Differences in social contribution histories can also affect welfare payment rates or, indeed, whether an individual qualifies for a contributory or non-contributory welfare scheme. In this context, monitoring the impact of budgetary policy changes by gender is an important component of a broader ‘gender budgeting’ approach. Keane et al. (2014) developed a gender impact assessment framework in work supported by the Equality Authority/Irish Human Rights and Equality Commission. This framework uses SWITCH, the ESRI’s tax-benefit model, and data from the Survey on Income and Living Conditions (SILC), a large-scale nationally representative survey, to assess the gender impact of changes in tax and welfare policy. The scope includes income tax, the Universal Social Charge (USC), Pay Related Social Insurance (PRSI) and most welfare payments (State Pension, One- Parent Family Payment, Jobseeker’s Benefit, Jobseeker’s Allowance, Working- Family Payment, Child Benefit, etc.).1

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    Item Type: Working Paper
    Subjects for non-EU documents: Countries > Ireland
    EU policies and themes > Policies & related activities > budgets & financing
    EU policies and themes > Policies & related activities > social policy > gender policy/equal opportunity
    Subjects for EU documents: UNSPECIFIED
    EU Series and Periodicals: UNSPECIFIED
    EU Annual Reports: UNSPECIFIED
    Series: Series > Economic and Social Research Institute (ESRI), Dublin > ESRI Budget Perspectives
    Depositing User: Phil Wilkin
    Official EU Document: No
    Language: English
    Date Deposited: 26 Dec 2019 14:00
    Number of Pages: 52
    Last Modified: 26 Dec 2019 14:00

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