Research Working Papers

Staff in the economic division regularly produce working papers that explore and analyse macroeconomic, microeconomic and fiscal issues to help inform policy formation. The analysis and views set out in these working papers are those of the authors only and do not necessarily reflect the views of the Department of Finance or the Minister for Finance.


Patterns of Firm Level Productivity in Ireland, Technical background paper for the Economic Development Review Committee

Authors: Javier Papa, Luke Rehill and Brendan O’Connor, March 2018


UK EU Exit: Trade Exposures of Sectors of the Irish Economy in a European Context

Authors: Donal Smith, Mike Fahy, Gavin Murphy, and Brendan O’Connor, September 2017

Implications of Behavioural Economics for Tax Policy 

Authors: Jean Acheson and Donal Lynch, July 2017

UK EU Exit – An Exposure Analysis of Sectors of the Irish Economy

Authors: Donal Smith, Mike Fahy, Brian Corcoran and Brendan O’Connor, March 2017.

Note: This paper is an update of a previous version of the paper that was published with Budget 2017 on 11 October 2016. Following publication of the October 2016 version, the CSO released updated data which is now included in the revised paper.



Forecasting Trade Deflators in Ireland

Authors: Javier Papa and John Harnett, December 2016

Role of evidence in tax policy and tax expenditure evaluation

Authors: David Hegarty and Donal Lynch, December 2016

Economic Evaluation of the R&D Tax Credit

Authors: Jean Acheson and Rory Malone, October 2016

Analysis of recent property price developments and implications for Local Property Tax liabilities and revenue yield

Authors: Brendan O’Connor and Donal Lynch, Administration Journal, Volume 64, No 1, May 2016



Literature Review Of The Economic Effects of Corporation Tax

Authors: Brendan O’Connor and Terence Hynes, part of the Economic Impact Assessment of Ireland’s Corporation Tax Policy, October 2014

Economic Impact of the Foreign-Owned sector in Ireland

Authors: Brendan O’Connor, Shane Enright and Mary Dalton, part of the Economic Impact Assessment of Ireland’s Corporation Tax Policy, October 2014

Quantification of the Economic impacts of selected structural reforms in Ireland

Authors: Brendan O’Connor, Laura Weymes, Terence Hynes, David Hegarty, Matt McGann and Niamh Callaghan, July 2014

An Economic Approach to Evaluate the R&D Tax Credit

Authors: Brendan O’Connor and Terence Hynes, May 2014



The Impact of the Patent Cliff on Pharma-Chem Output in Ireland

Authors: Mary Dalton and Shane Enright, October 2013

The Structure of Ireland’s tax system and options for growth enhancing reform

Author: Brendan O’Connor, The Economic and Social Review, Volume 44, No. 4, Winter 2013

Measuring the impact of the Jobs Initiative: Was the VAT reduction passed on and were jobs created?

Author: Brendan O’Connor, Administration Journal, Volume 60, No. 4, March 2013