Tim Callan | Trinity College Dublin (original) (raw)

Papers by Tim Callan

The distributional effects of austerity measures: A comparison of six EU countries EUROMOD Workin... more The distributional effects of austerity measures: A comparison of six EU countries EUROMOD Working Paper, No. EM6/11 Provided in cooperation with:

and Equal Opportunities of the European Commission. It was established to financially support the... more and Equal Opportunities of the European Commission. It was established to financially support the implementation of the objectives of the European Union in the employment and social affairs area, as set out in the Social Agenda, and thereby contribute to the achievement of the Lisbon Strategy goals in these fields. The seven-year Programme targets all stakeholders who can help shape the development of appropriate and effective employment and social legislation and policies, across the EU-27, EFTA-EEA and EU candidate and pre-candidate countries. PROGRESS mission is to strengthen the EU contribution in support of Member States' commitment. PROGRESS is instrumental in: • providing analysis and policy advice on PROGRESS policy areas; • monitoring and reporting on the implementation of EU legislation and policies in PROGRESS policy areas;

How great an effect does the structure of income taxes have on women's labour market participatio... more How great an effect does the structure of income taxes have on women's labour market participation? This issue is investigated using a discrete choice static labour supply model for married couples in Ireland. The model incorporates fixed costs of working and simultaneously explains participation decisions and preferred hours of work. Details of the tax system are fully incorporated, and key elements of the welfare system are also taken into account. The model is estimated using data from the 1994 wave of the Living in Ireland Survey. The results are used to analyse the labour supply effects of a move to greater independence in the tax treatment of couples. The influence of tax structure on participation is reconsidered in the light of trends in women's participation in the labour market and two key changes in the structure of taxation: a shift from a joint or aggregated basis of assessment to an "incomesplitting" system in 1980 and a further substantial shift from income-splitting towards greater independence from 2000 onwards.

The mission of the Economic and Social Research Institute is to advance evidence-based policymaki... more The mission of the Economic and Social Research Institute is to advance evidence-based policymaking that supports economic sustainability and social progress in Ireland. ESRI researchers apply the highest standards of academic excellence to challenges facing policymakers, focusing on 12 areas of critical importance to 21st-century Ireland. The Institute was founded in 1960 by a group of senior civil servants led by Dr T.K. Whitaker, who identified the need for independent and in-depth research analysis to provide a robust evidence base for policymaking in Ireland. Since then, the Institute has remained committed to independent research and its work is free of any expressed ideology or political position. The Institute publishes all research reaching the appropriate academic standard, irrespective of its findings or who funds the research. The quality of its research output is guaranteed by a rigorous peer review process. ESRI researchers are experts in their fields and are committed to producing work that meets the highest academic standards and practices. The work of the Institute is disseminated widely in books, journal articles and reports. ESRI publications are available to download, free of charge, from its website. Additionally, ESRI staff communicate research findings at regular conferences and seminars. The ESRI is a company limited by guarantee, answerable to its members and governed by a Council, comprising 14 members who represent a cross-section of ESRI members from academia, civil services, state agencies, businesses and civil society. The Institute receives an annual grant-in-aid from the Department of Public Expenditure and Reform to support the scientific and public interest elements of the Institute's activities; the grant accounted for an average of 30 per cent of the Institute's income over the lifetime of the last Research Strategy. The remaining funding comes from research programmes supported by government departments and agencies, public bodies and competitive research programmes.

The Programme for Government indicated that under a Universal Health Insurance system, the State ... more The Programme for Government indicated that under a Universal Health Insurance system, the State would “pay insurance premia for people on low incomes and subsidise premia for people on middle incomes”. This paper examines issues in the design of such a subsidy scheme, in the context of overall premium costs as estimated by Wren et al. (2015) and the KPMG (2015) study for the Health Insurance Authority. Subsidy design could involve a step-level system, similar to the medical card and GP visit card in the current system; or a smooth, tapered withdrawal of the subsidy, similar to what obtains for many cash benefits in the welfare system. The trade-offs between the income limit up to which a full subsidy would be payable, the rate of withdrawal of subsidy with respect to extra income and overall subsidy cost are explored.

The Great Recession and the Distribution of Household Income, 2012

This paper examines the financial incentives to work implicit in the Irish tax and benefit system... more This paper examines the financial incentives to work implicit in the Irish tax and benefit system, focusing in particular on incentives facing those who are unemployed and in receipt of Jobseeker's Benefit or Jobseeker's Assistance. The results, based on an analysis of current incomes, benefits and taxes, suggest that more than eight out of ten of these unemployed jobseekers would see their income increase by at least 40 per cent upon taking up employment. Fewer than 3 per cent of these individuals would, in the short-term, be financially better off not in work. The risk of facing weak financial incentives to work is higher for unemployed persons with a spouse and children, as the income support goal of the welfare system means that they tend to have higher welfare payments. However, even among that group, fewer than 1 in 15 would be financially better off not working. Our analysis shows that a recent policy initiative, the Back to Work Family Dividend, announced in Budget 2015, clearly improves the immediate financial incentives to work for this group. How do these findings change when account is taken of the fact that many unemployed people would qualify for a Medical Card? Those returning to work from long-term unemployment may qualify for retention of a medical card for three years, but might lose it on income grounds thereafter, as might those returning to a job from an unemployment spell of less than a year. We examine this issue using average values for Medical Cards, based on the usage by current recipients. The overall findings on work incentives are not substantially altered on this basis, even though the special scheme for retention of medical cards is not taken into account. However, in individual cases where families make much greater than average use of a Medical Card (e.g., because of chronic illness), there may be greater impacts.

Budget Perspectives, 1998

O uso crônico de corticosteróide está relacionado com o aparecimento de miopatia que é potencialm... more O uso crônico de corticosteróide está relacionado com o aparecimento de miopatia que é potencialmente reversível com a descontinuação destas drogas. O objetivo deste artigo consiste em alertar os médicos sobre esta possível complicação da corticoterapia, pois trata-se de uma doença reversível e que pode simular um agravamento da patologia para a qual o corticosteróide está sendo utilizado. Faremos o relato de 2 pacientes que usaram corticosteróide por longo período e que vieram ao nosso consultório para realização de eletroneuromiografia, cuja queixa principal era fraqueza muscular e o estudo eletroneuromiográfico foi compatível com miopatia.

European Journal of Industrial Relations, 2011

This article examines the gender pay gap in Ireland from a comparative perspective, using an empl... more This article examines the gender pay gap in Ireland from a comparative perspective, using an employer-employee matched dataset from 2003. The research assesses the magnitude and drivers of the gap separately for both the full-time and part-time labour markets. The results suggest that a wage bargaining system centred on social partnership was of benefit to females within both labour markets. Trade union membership was associated with a wider gap in the full-time labour market but a narrower differential among part-time workers.

Conflicting claims about the distributional impact of Ireland's fiscal adjustment have been made.... more Conflicting claims about the distributional impact of Ireland's fiscal adjustment have been made. This paper clarifies the different implicit standards on which these may be based, and uses the limited available data on cash incomes and public social services to analyse the effects on poverty and inequality. For the 1986-1990 period, real incomes rose for most groups, with those reliant on the lowest social welfare rates doing well but other social welfare recipients doing less well relative to other incomes. The importance of the decline in unemploy ment over this period is also emphasised, making the choice of base date crucial given the very substantial rise in unemployment between 1980 and 1986. Expenditure on public social services did not bear a disproportionate share of the burden of restraining expenditure, but public expen diture on health fell significantly in real terms between 1986 and 1989. Social infrastructural investment was sharply reduced, with effects which may take some time to be felt. The paper highlights the need for micro-studies on the impact of changes in service provision, and for up-todate national household survey data, to allow the distributional impact of fiscal retrenchment to be properly assessed. *The authors are grateful to Vani Borooah, Dermot McAleese and John OUagan for helpful comments. 1. This term was introduced by UNICEF, which played a major r61e in focusing attention on the issue-see Cornia, Jolly and Stewart (1987). See also World Development Report 1990. 2. "The poor have borne the brunt of the cutbacks, ... Cuts in healthcare, in education and in social welfare have had a major cumulative effect in that they have tended to hit the same group of people"-CMRS Justice Commission, 1988, p. 8. 3. McAleese, 1990a, pp. 18 and 27. 25. See Murphy (1984) for evidence on the regressivity of Irish indirect taxes.

SSRN Electronic Journal, 2007

Quarterly Economic Commentary, 2016

This paper examines the impact on inequality and poverty of the economic crises in three European... more This paper examines the impact on inequality and poverty of the economic crises in three European countries - Germany, the UK and Ireland. The period examined, 2008 to 2010, was one of great economic turmoil as unemployment rose and GDP fell. It is unclear, however, whether changes in inequality and poverty rates over this time period were driven by changes in demographic and market income changes or whether they were in‡uenced by tax bene…t policies. Using microsimulation it is

Fiscal Studies, 2017

Changes in Income Distributions and the Role of Tax-Benefit Policy During the Great Recession: An... more Changes in Income Distributions and the Role of Tax-Benefit Policy During the Great Recession: An International Perspective * This paper examines the impact on inequality and poverty of the economic crisis in four European countries, namely France, Germany, the UK and Ireland, and the contribution of tax and benefit policy changes. The period examined, 2008 to 2010, was one of great economic turmoil, yet it is unclear whether changes in inequality and poverty rates over this time period were mainly driven by changes in market income distributions or by tax-benefit policy reforms. We disentangle these effects by producing counterfactual ("no reform") scenarios using tax-benefit microsimulation and representative household surveys of each country. For the period under study, we find that the policy reaction has contributed to stabilizing or even decreasing inequality and relative poverty in the UK, France and especially in Ireland, a country where rising unemployment would have otherwise increased poverty. Market income inequality has nonetheless pushed up inequality and relative poverty in France. Relative poverty and, notably, child poverty, have increased in Germany due to policy responses combined with the increasing inequality of market income.

The Great Recession and the Distribution of Household Income, 2012

Budget Perspectives, 1998

European Journal of Industrial Relations, 2011

SSRN Electronic Journal, 2007

Quarterly Economic Commentary, 2016

Fiscal Studies, 2017