Budget Perspectives 2013. RESEARCH SERIES NUMBER 28 September 2012

The annual Budget Perspectives Conference provides a forum for discussing key public policy issues of both immediate and longer term concern. In the context of the current fiscal and economic crisis, research insights are needed at both the macro and micro level. The former are central to understanding and managing the significant reductions in the budget deficit needed to put Ireland's public finances on a sustainable footing. The latter are essential because a successful budgetary adjustment requires restructuring of both public expenditure and taxation. This in turn requires that policy adjustments take full account of both efficiency and equity issue and are seen to do so. The research papers presented at this year's annual Budget Perspectives Conference continue in this tradition, providing an opportunity for policymakers, social partners and researchers to engage with some of the major current issues