Dáil Éireann Debate, Friday - 16 September 2016
356. Deputy Michael McGrath asked the Minister for Finance the status of his Department's work on behavioural economic insights analysis with the ERSI on the issue and any actions arising; and if he will make a statement on the matter. [26402/16]
View answerI should clarify that my Department's work on 'behavioural economics concepts and their possible application to the Irish tax system' is separate from the joint research programme with the ESRI on The Macroeconomy and Taxation. The work on tax and behavioural economics is being conducted by officials from my Department. The aim of the work is to familiarise policymakers and tax specialists with behavioural concepts relevant for tax design and to provide information regarding alternative ways of approaching design. Once the work is completed, my Department will give due consideration as to how any insights might feed into tax policy analysis in future.
