THE GENDER IMPACT OF IRISH BUDGETARY POLICY. ESRI EVIDENCE FOR POLICY, OCTOBER 2018

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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Abstract

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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