Social impact assessment of the main welfare and tax measures for 2014

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This research briefing presents the social impact assessment of the main welfare and tax measures for 2014.

Social impact assessment is an evidenced-based approach to policy making which seeks to make clear in advance what the social impact of government policies will be. It is an important policy tool for estimating the likely distributive effects of policy proposals on income and social inequality.

The social impact of a range of potential welfare and tax measures were assessed as part of the deliberative process for Budget 2014. This included some measures suggested at the Department's Pre-Budget Forum with community and voluntary groups. The publication of the final outcome is intended to inform public discourse about the impact of budgetary policy.

The findings of the assessment are presented in four parts:

  • The distributive impact of the main measures
  • The composite impact
  • The impact on family types and poverty
  • The composite impact of Budgets 2013 and 2014.

The assessment is based on the tax/welfare microsimulation model (SWITCH) developed by the Economic and Social Research Institute. Responsibility for the results and their interpretation rests solely with the Department of Employment Affairs and Social Protection.

Last modified:28/02/2014