Dáil Éireann Debate, Thursday - 21 March 2013
76. Deputy Pearse Doherty asked the Minister for Finance the plans, if any, he has to conduct and publish an analysis of the distributional effects of the measures taken in Budget 2012; and if he will make a statement on the matter. [14453/13]
View answer77. Deputy Pearse Doherty asked the Minister for Finance the plans, if any,he has to conduct and publish an analysis of the distributional effects of the measures taken in Budget 2013; and if he will make a statement on the matter. [14454/13]
View answer78. Deputy Pearse Doherty asked the Minister for Finance the plans, if any, he has to conduct and publish an analysis of the distributional effects of the measures being considered for Budget 2014; and if he will make a statement on the matter. [14455/13]
View answerI propose to take Questions Nos. 76 to 78, inclusive, together.
The position is that a distributional analysis of proposed tax measures is provided each year in Annex A of the Budget Book. The distributional analysis is based on tables demonstrating the effects of budget changes in respect of income tax, PRSI and USC on single, married (with and without children), PAYE and self-employed income earners over a wide distribution of income levels. The tables in the Budget Book also demonstrate the effect of changes to some payments from the Department of Social Protection such as Family Income Supplement.
In addition, every Budget Book contains a section which outlines the effect of Budget changes on illustrative cases. These illustrative cases examine the effect of budget changes on various categories of income earners including single, married, lone parents and elderly in a variety of different occupations and with varying income levels and not only demonstrate the effects of the Budget tax changes but also the effect on changes to a number of payments from the Department of Social Protection such as Family Income Supplement, Child Benefit, State Pension and One Parent Family payment were relevant.
I expect that similar distributional analyses will be completed in the context of Budget 2014.
