1. Consumption, savings and wealth
  2. Taxes and benefits
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How important are the unit of analysis and equivalence scales when measuring income poverty and inequality? Evidence from Ireland

  1. Mark Regan
  2. Theano Kakoulidou  Is a corresponding author
  1. Parliamentary Budget Office, Houses of the Oireachtas, Ireland
  2. Economic and Social Research Institute, Ireland
  3. Trinity College Dublin, Ireland
Research article
Cite this article as: M. Regan, T. Kakoulidou; 2025; How important are the unit of analysis and equivalence scales when measuring income poverty and inequality? Evidence from Ireland; International Journal of Microsimulation; 18(2); 21-69. doi: 10.34196/ijm.00321
20 figures and 13 tables

Figures

Gini Coefficient. Source: EUROMOD tax-benefit simulations using system-year combinations as per Table A11. Notes: Gini coefficients are calculated using simulated disposable income (market income less taxes plus net social welfare) based on calculations from the Irish policy systems in EUROMOD using the Irish EU-SILC UDB file. Statistics are calculated over a population of households (A), tax-units (B) and benefit-units (C). Statistics are also tabulated in tables A1A3.
p90/p10 ratio. Source: EUROMOD tax-benefit simulations using system-year combinations as per Table A11. Notes: p90/p10 ratios are calculated using simulated disposable income (market income less taxes plus net social welfare) based on calculations from the Irish policy systems in EUROMOD using the Irish EU-SILC UDB file. Statistics are calculated over a population of households (A), tax-units (B) and benefit-units (C) and represent the ratio of income of the 90th percentile unit relative to the 10th percentile unit. Statistics are also tabulated in Table A1-A3.
p10/p50 ratio Source: EUROMOD tax-benefit simulations using system-year combinations as per Table A11. Notes: p10/p50 ratios are calculated using simulated disposable income (market income less taxes plus net social welfare) based on calculations from the Irish policy systems in EUROMOD using the Irish EU-SILC UDB file. Statistics are calculated over a population of households (A), tax-units (B) and benefit-units (C) and represent the ratio of income of the 10th percentile unit relative to the 50th percentile/median unit. Statistics are also tabulated in Table A1-A3.
p90/p50 ratio. Source: EUROMOD tax-benefit simulations using system-year combinations as per Table A11. Notes: p90/p50 ratios are calculated using simulated disposable income (market income less taxes plus net social welfare) based on calculations from the Irish policy systems in EUROMOD using the Irish EU-SILC UDB file. Statistics are calculated over a population of households (A), tax-units (B) and benefit-units (C) and represent the ratio of income of the 90th percentile unit relative to the 50th percentile/median unit. Statistics are also tabulated in Table A1-A3.
Re-ranking from household income distribution to tax-/benefit-units Source: Data from EUROMOD tax-benefit simulations using system-year combinations as per Table A11 are pooled. Notes: These show the average income percentile in the household, benefit- and tax-unit income distributions for each demographic group listed. We exclude individuals in full-time education.
Rank-rank regression coefficients Source: Data from EUROMOD tax-benefit simulations using system-year combinations as per Table A11 are pooled. Notes: These show the regression coefficient of the household income percentile after being regressed on benefit- and tax-unit income percentile for each demographic group listed (see Equation 3). We exclude individuals in full-time education.
At-risk-of-poverty (AROP) rate. Source: EUROMOD tax-benefit simulations using system-year combinations as per Table A11. Notes: Income poverty rates- head count at-risk-of-poverty rates- are calculated using simulated disposable income (market income less taxes plus net social welfare) based on calculations from the Irish policy systems in EUROMOD using the Irish EU-SILC UDB file. Statistics are calculated as a headcount ratio of individuals living in households (A), tax-units (B) and benefit-units (C) below the poverty line, <60% of median unit equivalized disposable income. Statistics are also tabulated in Table A4-A6.
At-Risk-Of-Extreme-Poverty (AROEP). Source: EUROMOD tax-benefit simulations using system-year combinations as per Table A11. Notes: At-risk-of-extreme poverty rates are calculated using simulated disposable income (market income less taxes plus net social welfare) based on calculations from the Irish policy systems in EUROMOD using the Irish EU-SILC UDB file. Statistics are calculated as a headcount ratio of individuals living in households (A), tax-units (B) and benefit-units (C) below the poverty line, <40% of median unit equivalized disposable income. Statistics are also tabulated in tables A4A6.
Foster-Greer-Thorbecke (FGT) index, aversion parameter=1. Source: EUROMOD tax-benefit simulations using system-year combinations as per Table A11.
Foster-Greer-Thorbecke (FGT) index, aversion parameter=2. Source: EUROMOD tax-benefit simulations using system-year combinations as per Table A11.
At-Risk-Of-Poverty (AROP) rate by ten-year age groups (2019). Source: EUROMOD tax-benefit simulations using 2019 Irish tax-benefit rules and 2018 Irish EU-SILC UDB. Notes: Income poverty rates or at-risk-of-poverty rates are calculated using simulated disposable income (market income less taxes plus net social welfare) based on calculations from the Irish policy systems in EUROMOD using the Irish EU-SILC UDB file. Statistics are calculated as a headcount ratio of individuals in a given age bracket living in households (A), tax-units (B), and benefit-units (C) below the poverty line, defined as <60% of median unit equivalized disposable income. Statistics are also tabulated in tables A7A9.
At-Risk-Of-Poverty (AROP) rate for different household types Source: EUROMOD tax-benefit simulations using system-year combinations as per Table A11. Notes: Income poverty rates or at-risk-of-poverty rates are calculated using simulated disposable income (market income less taxes plus net social welfare) based on calculations from the Irish policy systems in EUROMOD using the Irish EU-SILC UDB file. Statistics are calculated as a headcount ratio of individuals in single households (A), lone parent households (B), couple without children household (C), couple with children household (D), more than two adults without children households (E), and more than two adults with children household (F) living below the poverty line, defined as <60% of median household equivalized disposable income. Statistics are also tabulated in Table A12.
Household level Gini and poverty rates using simulated equivalence scales, 2019 data Source: EUROMOD tax-benefit simulations using 2019 Irish tax-benefit rules and 2018 Irish EU-SILC UDB. Notes: We calculate Gini coefficients, poverty rates and FGT indices using 100 hypothetical equivalence scales based on the functional form defined in Equation 2: (1+α(Sa-1)+βSk)γ. For all scales we hold the household relativity parameter, γ, as a constant at 1. We allow the adult weight, α and the child weight, β to vary discretely at values [0.1, 0.2, 0.3, 0.4, 0.5, 0.6, 0.7, 0.8, 0.9, 1].
Selected Gini, poverty rates and FGT index using simulated equivalence scales, 2019 data Source: EUROMOD tax-benefit simulations using 2019 Irish tax-benefit rules and 2018 Irish EU-SILC UDB. Notes: We calculate Gini coefficients, poverty rates and FGT indices using 100 hypothetical equivalence scales based on the functional form defined in Equation 2: (1+α(Sa-1)+βSk)γ. For graphs A-F, we hold the household relativity parameter, γ, as a constant at 1. We allow α and β to vary discretely at values [0.1, 0.2, 0.3, 0.4, 0.5, 0.6, 0.7, 0.8, 0.9, 1]. In Panels A, B and C we display the Gini coefficient and poverty rate for varying α from 0.1 to 1 for selected values of β. In Panels D, E and F we display the Gini coefficient and poverty rate for varying β from 0.1 to 1 for selected values of α. In Panels G, H and I we hold α=1 and β=1 and allow the value of γ to vary discretely from [0, 0.1, 0.2, 0.3, 0.4, 0.5, 0.6, 0.7, 0.8, 0.9, 1].
Re-ranking across household income percentiles from equivalization scales 2007-2019 Source: Data from EUROMOD tax-benefit simulations using system-year combinations as per Table A11 are pooled. Notes: Red-line is a 45-degree line indicating a perfect match between household income ranking with the Irish National scale and the other examinable scales. In each graph the average income ranking of households under the Irish national scale is plotted against the corresponding average rank for the OECD, per capita, square root and OECD original scale. Data are from 2007-2019 EUROMOD systems. The horizontal line represents the average household poverty rate from 2007-2019 using the Irish National equivalence scale.
AROEP by age group, 2019 Source: EUROMOD tax-benefit simulations using system-year combinations as per Table A11.
Child Poverty Rate Source: EUROMOD tax-benefit simulations using system-year combinations as per Table A11.
Working-Age Poverty Rate Source: EUROMOD tax-benefit simulations using system-year combinations as per Table A11.
Elderly Poverty Rate Source: EUROMOD tax-benefit simulations using system-year combinations as per Table A11.
Extreme Poverty rate for different household types Source: EUROMOD tax-benefit simulations using system-year combinations as per Table A11.

Tables

Table 1
Parameter values of expert equivalence scales used in the analysis.
Irish nationalOECD-ModifiedOECDPer capitaSquare root
α0.660.50.711
β0.330.30.511
γ11110.5
  1. Notes: Each scale assigns a value of 1 to the first adult in the household. In all scales adults are defined persons aged 14+ years old) and child equivalents are defined as those <14 years old.

  2. α is the parameter value given to additional adult equivalents, β is the parameter value given to additional child equivalents and γ is the household size relativity parameter.

Table A1
Inequality statistics by equivalence scale, household level.
Irish NationalOECD-ModifiedPer capitaSquare rootOECD
Gini
20070.30930.31110.32750.31710.3124
20080.30390.30480.32500.31010.3076
20090.28980.29060.31300.29600.2940
20100.30370.30520.32740.31030.3086
20110.30260.30400.32710.30890.3077
20120.30300.30300.32620.30530.3070
20130.30450.30440.32790.30660.3086
20140.30590.30690.32460.30970.3086
20150.30950.31060.32770.31340.3121
20160.30730.30930.32390.31370.3096
20170.30530.30770.32180.31270.3079
20180.31160.31580.32640.32360.3144
20190.31350.31770.32800.32550.3162
p90p10
20073.99174.10644.60514.25134.0816
20083.81003.93514.34344.07523.8987
20093.51043.67524.16883.84173.6839
20103.75823.71854.61493.99063.9139
20113.76293.71104.64233.98713.9054
20123.78973.82634.64464.05753.9127
20133.81373.83324.70774.06083.9630
20143.74563.81744.57224.00133.8864
20153.84183.90294.64334.05743.9358
20163.85903.92844.54743.98433.9679
20173.87423.98544.39164.12453.9070
20183.68173.88874.16534.02063.7438
20193.70993.92094.19234.07153.7606
p10p50
20070.49680.48030.46380.46140.4860
20080.49410.48450.48460.46630.4925
20090.51950.50590.48920.48390.5122
20100.51770.52180.45730.49110.5028
20110.51100.51560.45250.48800.5004
20120.50880.50730.46240.48380.5050
20130.50980.51070.45970.48570.5010
20140.53040.50890.48150.48790.5176
20150.52420.50060.47650.48450.5123
20160.52860.50550.47690.49010.5200
20170.53320.51540.50150.49650.5386
20180.52920.49870.50300.48630.5268
20190.52670.49590.50220.48200.5248
p90p50
20071.98321.97252.13591.96161.9836
20081.88271.90642.10481.90051.9203
20091.82381.85932.03931.85911.8869
20101.94571.94022.11021.95991.9678
20111.92271.91362.10051.94571.9544
20121.92801.94112.14791.96301.9759
20131.94431.95772.16431.97221.9854
20141.98651.94282.20151.95242.0115
20152.01401.95372.21251.96582.0162
20162.04001.98572.16851.95282.0634
20172.06582.05432.20232.04772.1042
20181.94831.93922.09501.95531.9724
20191.95391.94452.10551.96251.9736
Table A2
Inequality statistics by equivalence scale, tax-unit level.
Irish NationalOECD-ModifiedPer capitaSquare rootOECD
Gini
20070.35190.35590.36400.36170.3530
20080.34690.35130.35800.35720.3478
20090.33450.33860.34760.34410.3358
20100.34660.34970.36400.35450.3495
20110.34570.34870.36350.35330.3487
20120.34640.35070.35870.35610.3477
20130.34900.35320.36160.35840.3504
20140.34570.35020.35650.35550.3464
20150.34920.35370.35950.35910.3498
20160.34530.35010.35570.35610.3460
20170.34380.34890.35320.35490.3444
20180.34590.35200.35530.36010.3470
20190.34750.35360.35680.36170.3486
p90p10
20075.25345.36556.04835.40525.3616
20084.89075.00625.72765.22194.9026
20094.85034.99685.52155.23734.8381
20106.36706.35915.85166.51406.2264
20116.19146.25475.76206.35486.0290
20125.64985.98565.51966.23955.6186
20136.18246.62355.86466.93686.0179
20145.44995.56215.77265.74095.3863
20155.53455.67305.91535.80285.4931
20164.92355.10415.58725.11324.9462
20174.81554.88265.35425.08254.8198
20184.29294.38254.90874.61284.4652
20194.32544.37524.91954.60114.4408
p10p50
20070.38760.37970.36560.38220.3874
20080.40090.39680.37300.38990.4106
20090.39560.38640.37530.37340.4022
20100.32160.32170.39110.31650.3333
20110.32820.32530.38800.32690.3401
20120.36700.34870.41730.33600.3799
20130.33730.31570.39480.30410.3575
20140.37950.37630.38740.36900.3888
20150.37920.37390.38380.37030.3853
20160.42420.41610.40040.41750.4285
20170.44200.43980.42400.42840.4468
20180.47880.48130.43170.46400.4610
20190.47720.48310.43340.46620.4670
p90p50
20072.03622.03732.21102.06592.0770
20081.96061.98632.13662.03582.0128
20091.91871.93092.07241.95591.9460
20102.04792.04592.28832.06182.0753
20112.03182.03492.23552.07732.0503
20122.07352.08732.30332.09632.1347
20132.08542.09102.31522.10972.1516
20142.06812.09312.23622.11842.0941
20152.09852.12092.27022.14912.1166
20162.08842.12362.23702.13472.1196
20172.12862.14742.27022.17722.1536
20182.05562.10942.11922.14012.0586
20192.06432.11372.13212.14502.0738
Table A3
Inequality statistics by equivalence scale, benefit-unit level.
Irish NationalOECD-ModifiedPer capitaSquare rootOECD
Gini
20070.33490.33940.34630.34520.3359
20080.33430.33930.34520.34490.3353
20090.32140.32600.33440.33130.3228
20100.33860.34230.35430.34660.3413
20110.33770.34130.35390.34550.3405
20120.33600.34020.34780.34450.3373
20130.33800.34210.35010.34630.3394
20140.33380.33860.34290.34310.3342
20150.33740.34230.34610.34690.3377
20160.33530.34120.34260.34700.3355
20170.33060.33630.33880.34200.3312
20180.33460.34190.34070.34990.3352
20190.33620.34350.34210.35160.3368
p90p10
20074.40024.43385.20764.59564.5393
20084.26364.29284.93594.49674.3459
20094.08524.15454.89144.24714.1958
20104.74364.78165.47165.00134.7445
20114.75814.79755.41255.00104.7251
20124.76054.82265.38344.98904.7690
20134.98955.07625.48945.10284.9735
20144.60324.59865.29694.57854.5006
20154.70124.62405.39344.64624.6178
20164.44324.47835.02674.50254.5196
20174.23954.28854.97394.43034.3977
20183.99464.34154.60114.57754.1221
20194.01224.36724.61794.60054.1333
p10p50
20070.45630.45810.41760.44730.4552
20080.46110.46650.43520.45140.4601
20090.46960.46570.42260.45700.4622
20100.42900.42790.41700.41290.4353
20110.42380.42490.41290.40850.4356
20120.43630.43180.42200.42170.4446
20130.41970.41120.41630.41300.4304
20140.45850.46000.42130.46650.4653
20150.45360.46280.41990.46420.4600
20160.46950.47410.43820.47480.4690
20170.50740.49920.45450.48650.4913
20180.52100.49250.46280.47110.5053
20190.52130.49070.46340.46990.5057
p90p50
20072.00792.03102.17482.05562.0663
20081.96602.00252.14802.02991.9994
20091.91851.93482.06721.94111.9391
20102.03492.04612.28182.06512.0651
20112.01662.03842.23482.04302.0584
20122.07702.08242.27172.10412.1200
20132.09412.08722.28532.10772.1405
20142.11042.11542.23162.13572.0941
20152.13262.13992.26492.15702.1242
20162.08632.12332.20272.13792.1195
20172.15132.14072.26082.15542.1608
20182.08112.13832.12922.15652.0830
20192.09162.14312.14002.16162.0900
Table A4
Poverty statistics by equivalence scale, household level.
Irish National (%)OECD-Modified
(%)
Per capita
(%)
Square root
(%)
OECD
(%)
At-risk-of-poverty rate
200716.6916.7221.8716.3218.23
200816.2815.7520.7416.1717.32
200914.9514.6420.6114.3116.15
201018.3417.6124.8215.4119.61
201118.8318.0725.4415.6419.69
201218.6617.5722.7515.6519.28
201318.8817.8323.0315.9319.48
201416.9016.5522.5416.7117.96
201517.1016.9222.6717.3118.74
201615.6515.9720.6516.5417.59
201715.0214.5420.5514.8416.50
201814.6515.6720.4015.4216.34
201914.7615.8720.1515.8316.54
At-risk-of-extreme-poverty rate
20073.954.067.464.604.71
20083.513.495.923.933.97
20093.363.415.353.303.29
20104.754.586.754.414.62
20114.844.667.044.414.63
20124.203.886.493.934.13
20134.223.946.743.894.52
20144.494.067.123.514.71
20154.554.217.393.634.82
20163.493.127.513.243.81
20173.212.866.102.863.61
20183.173.016.453.273.83
20193.113.016.323.273.80
At-risk-of-poverty rate, children
200719.9818.8333.0417.2524.17
200819.3218.0032.3218.1623.45
200917.9917.1432.2416.2121.90
201021.9820.5939.1916.8227.34
201122.7521.3839.6317.4227.23
201220.6618.8033.3517.0024.17
201321.3719.7633.8717.7424.69
201420.0919.3034.9718.5424.27
201520.2019.5134.7619.1125.24
201619.7719.8332.7419.7324.86
201717.7817.0732.7615.9723.05
201818.6718.3335.1516.8023.80
201918.8818.3634.8617.2624.14
At-risk-of-poverty rate, working age population
200714.7114.3417.5613.4115.43
200814.2313.3116.4312.8114.37
200912.8712.5516.2811.3613.38
201017.1716.4820.4814.4617.07
201117.7817.0021.3214.8317.35
201217.9716.9219.8714.3117.80
201318.1017.0220.0814.5617.93
201417.2116.6820.3015.9717.27
201517.4117.0020.5016.1318.10
201615.3615.7418.2515.0116.43
201715.4214.5918.5213.5215.84
201814.4114.0517.3813.3215.37
201914.4714.1017.1313.6415.52
At-risk-of-poverty rate, elderly
200719.9825.8317.6232.0519.21
200821.4425.2818.3632.1420.24
200920.2321.4218.1827.9618.90
201016.1816.8814.6017.4615.33
201115.2316.1314.4215.9014.68
201217.8918.3714.3020.0316.24
201317.4517.9414.4019.3816.09
20148.409.936.8416.437.71
20158.8110.917.3219.347.83
20168.268.856.6117.227.76
20177.559.145.9519.046.57
20187.9618.155.9222.626.43
20198.1019.355.7723.316.51
Table A5
Poverty statistics by equivalence scale, tax-unit level.
Irish National (%)OECD-Modified
(%)
Per capita
(%)
Square root
(%)
OECD
(%)
At-risk-of-poverty rate
200719.3918.1924.4616.9820.89
200820.2818.6523.7017.8120.99
200918.6017.2123.6816.5017.89
201014.9616.1925.1916.5518.85
201115.2716.5526.0216.1819.44
201215.2116.3221.8316.6616.88
201315.2916.5722.2016.8117.32
201416.8915.9122.4415.8917.24
201517.3916.0322.2115.6217.50
201617.7616.4222.2315.3919.00
201716.5216.2120.9115.1717.57
201815.6415.2521.1314.7016.95
201915.5715.2921.1515.0016.84
At-risk-of-extreme-poverty rate
20076.976.7110.676.626.93
20086.576.199.716.236.51
20096.446.319.596.466.67
20107.277.148.446.967.29
20117.307.319.066.937.34
20126.416.427.416.506.35
20136.947.048.227.186.92
20146.996.749.346.517.10
20156.906.689.216.417.15
20166.095.839.035.716.15
20175.915.688.555.556.07
20185.355.088.654.905.81
20195.345.088.594.905.79
At-risk-of-poverty rate, children
200718.0915.3135.1412.4522.98
200819.3716.3235.9014.1222.50
200917.1214.4735.6112.6721.34
201013.6111.7337.4012.1522.37
201113.6712.1338.8811.8923.36
201213.4510.9430.7611.6918.85
201313.7911.4231.3212.2819.60
201414.9912.1633.2711.5720.56
201515.8412.1632.8511.0621.15
201616.5613.8233.5511.5122.17
201715.5613.9832.0712.0219.91
201815.6813.7034.8611.9119.99
201915.5013.8034.7812.3119.86
At-risk-of-poverty rate, working age population
200720.0719.1420.7418.3220.41
200820.7519.4619.4918.9420.62
200919.0917.9919.5817.5616.29
201015.3618.1121.7118.4317.92
201115.8918.5422.4218.1918.46
201215.6218.4219.2318.6316.15
201315.6118.6219.5818.6816.58
201419.6319.3220.9319.5217.87
201520.0419.4820.7319.2318.02
201620.6019.5820.7118.8720.24
201719.1619.3319.6118.4219.16
201817.9518.0119.0017.4818.36
201917.9218.0219.0417.7218.23
At-risk-of-poverty rate, elderly
200718.7720.2817.8721.3318.04
200819.6519.5319.1120.1519.42
200919.2619.3219.0819.5519.12
201015.9516.0715.3016.4015.58
201115.6215.8415.3015.0715.51
201217.0017.0515.7517.1516.40
201316.9116.9815.7316.8116.15
20147.226.886.516.946.84
20157.417.006.567.346.99
20166.306.415.546.566.11
20175.525.424.885.545.11
20184.685.284.437.114.47
20194.705.404.607.484.47
Table A6
Poverty statistics by equivalence scale, benefit-unit level.
Irish National (%)OECD-Modified
(%)
Per capita
(%)
Square root
(%)
OECD
(%)
At-risk-of-poverty rate
200718.4417.6224.2216.4319.66
200819.4818.2123.0116.9520.58
200917.8116.7423.2015.9919.56
201015.2716.3825.3716.1819.39
201115.8716.5525.9316.3319.53
201214.4615.9722.5815.6716.34
201314.5816.2523.0315.8316.63
201416.5315.1022.8714.3517.41
201517.1415.7122.3914.4817.65
201617.9116.3222.1314.8718.83
201715.6715.8821.1514.8217.02
201814.8114.5120.5614.4116.44
201915.0314.6520.5214.3616.73
At-risk-of-extreme-poverty rate
20075.185.039.724.855.23
20085.204.798.424.815.25
20095.124.888.195.035.28
20106.486.177.755.796.51
20116.406.258.155.906.44
20125.325.326.915.235.33
20135.705.697.295.655.68
20145.755.268.565.036.03
20155.615.248.425.055.93
20164.914.688.684.445.02
20174.594.217.964.275.03
20184.093.987.693.694.50
20194.043.937.543.664.40
At-risk-of-poverty rate, children
200717.3915.1835.0312.1321.63
200818.6715.7834.5512.8722.13
200916.7114.0034.8411.8821.24
201014.0111.8837.8211.4823.56
201114.9712.5738.8011.5423.86
201212.9311.5631.5511.0418.87
201313.6612.3732.3411.4919.65
201415.7611.9734.6010.1022.13
201516.5013.1833.8410.1922.40
201617.8915.0833.5010.9922.84
201715.6514.5733.0412.2820.23
201815.4113.8134.3313.0020.43
201915.3613.9134.2512.7320.90
At-risk-of-poverty rate, working age population
200718.7017.9920.3017.0718.92
200819.6718.8218.8817.9220.04
200917.9017.3319.0716.9218.83
201015.6018.2321.7618.0718.19
201116.2018.3222.2918.3418.37
201214.6017.5020.0717.2215.23
201314.5217.6320.4617.2815.41
201418.7518.1021.1017.5717.48
201519.3418.4820.6317.7217.72
201620.1818.7920.5018.1719.61
201717.7218.4719.5417.5418.06
201816.7116.7218.3016.3517.32
201917.0916.7818.2716.3017.60
At-risk-of-poverty rate, elderly
200719.7922.1818.5324.5418.76
200820.3920.5919.6621.2220.07
200920.0619.9419.5320.5219.83
201016.4616.7015.6316.7816.07
201116.1416.1215.3216.4015.59
201217.2117.6415.8417.7016.71
201317.0517.5015.8917.7016.45
20147.056.846.377.406.80
20157.437.226.387.506.97
20166.766.775.866.936.43
20175.655.835.136.635.52
20184.775.494.448.054.54
20194.776.094.448.394.56
Table A7
AROP and AROEP rate by ten-year age groups, household unit (2019).
Irish National (%)OECD-Modified
(%)
Per capita
(%)
Square root
(%)
OECD
(%)
At-risk-of-poverty rate
0-915.3215.5935.2916.4122.29
10-1921.3919.9631.7216.8724.29
20-2912.0311.2415.509.6812.22
30-3910.6110.8920.0211.0813.43
40-4915.6915.2021.6714.5218.33
50-5914.7514.1411.5114.1214.22
60-6918.9921.6412.0322.7417.40
70-795.4116.563.8319.314.12
80+8.9424.927.4933.947.89
At-risk-of-extreme-poverty
0-91.901.7910.793.154.01
10-194.683.8911.403.676.15
20-293.203.204.762.503.43
30-391.731.525.812.252.36
40-494.174.036.283.404.60
50-592.492.703.073.272.67
60-694.284.724.065.914.16
70-791.801.801.561.431.77
80+3.253.491.704.163.25
Table A8
AROP and AROEP rate by ten-year age groups, tax-unit (2019).
Irish National (%)OECD-Modified
(%)
Per capita
(%)
Square root
(%)
OECD
(%)
At-risk-of-poverty rate
0-911.3610.4534.2710.4116.66
10-1923.1620.8735.7818.2225.91
20-2927.6628.9322.5029.5027.53
30-3911.4411.2219.8011.4613.67
40-4915.6114.6620.5913.2516.76
50-5914.5614.8112.5714.5413.68
60-6915.1416.4211.4817.6513.54
70-793.094.072.946.202.91
80+5.435.814.956.545.04
At-risk-of-extreme-poverty
0-92.021.9812.172.833.64
10-199.087.5115.976.2110.09
20-2912.0313.7111.7913.9312.39
30-393.943.947.934.474.27
40-494.584.087.012.964.82
50-593.863.334.373.233.84
60-695.385.075.035.025.22
70-791.191.011.131.011.19
80+2.873.181.883.182.54
Table A9
AROP and AROEP rate by ten-year age groups, benefit-unit (2019).
Irish National (%)OECD-Modified
(%)
Per capita
(%)
Square root
(%)
OECD
(%)
At-risk-of-poverty rate
0-910.8510.4134.1910.8517.58
10-1920.7918.3532.4915.7024.50
20-2927.1728.0522.1228.8527.42
30-3910.089.7220.029.9013.31
40-4915.3614.1720.6212.3816.81
50-5915.1815.0212.2514.4513.96
60-6916.0316.9311.1918.2313.66
70-793.124.562.916.562.94
80+5.436.314.297.845.04
At-risk-of-extreme-poverty
0-91.271.2311.191.332.17
10-194.753.7212.342.615.74
20-2912.2513.9311.9614.2912.51
30-391.751.786.572.032.06
40-493.403.216.072.093.60
50-593.512.894.192.993.48
60-695.225.044.874.885.22
70-791.191.191.131.011.19
80+2.873.181.883.182.54
Table A10
Size of income-sharing unit (2019).
Household unitTax-unitBenefit-unit
0-94.163.934.05
10-194.403.803.99
20-293.781.611.70
30-393.302.712.97
40-493.553.133.27
50-593.172.532.57
60-692.131.771.78
70-791.801.591.60
80+1.591.361.37
Total3.342.892.78
Table A11
Tax-benefit systems and Irish EU-SILC data years used.
Tax-benefit systemSILC Data Used in Simulations
20072007
20082008
20092008
20102010
20112010
20122012
20132012
20142015
20152015
20162016
20172017
20182018
20192018
Table A12
AROP and AROEP rate by households type.
Irish National (%)OECD-Modified
(%)
Per capita
(%)
Square root
(%)
OECD
(%)
At-risk-of-poverty rate, single households
200726.1536.0813.0744.5722.82
200824.9032.8113.2642.9720.83
200921.8728.5413.2737.6219.36
201021.8430.7012.5034.1317.03
201121.8830.5412.4833.1417.23
201226.9934.2814.7836.9222.01
201326.5634.4014.8336.3521.57
201422.0330.209.7040.3316.39
201522.2830.999.6043.9917.77
201619.7826.929.0540.4517.80
201721.2226.476.9641.3916.21
201822.2636.797.2244.8019.68
201922.3138.527.0545.7719.83
At-risk-of-extreme-poverty rate, single households
200712.3913.049.3215.0011.10
200812.3413.269.2614.5411.13
200911.3713.279.3114.0811.09
201011.7212.369.9913.0911.02
201111.6312.4110.0512.7411.02
201213.0714.6911.2015.5712.71
201313.4214.6611.5315.4013.09
20148.099.646.7010.127.58
20158.549.496.6710.077.51
20168.039.055.969.717.69
20175.276.743.897.204.83
20185.626.554.078.385.48
20195.606.513.958.535.48
At-risk-of-poverty rate, lone parent households
200729.6531.8749.2549.0638.21
200833.7336.6448.9256.3344.28
200930.9233.7348.5954.0537.98
201032.2138.8559.5944.2840.56
201134.2438.3559.8744.6040.64
201227.5431.9842.1040.5433.88
201329.5633.1442.8540.5434.91
201424.7629.4448.5152.1334.09
201524.9830.4348.8952.4934.09
201622.2429.6146.7253.4636.68
201735.3241.9454.6052.9948.42
201822.2632.3352.1045.5335.22
201922.2632.3354.4647.3734.49
At-risk-of-extreme-poverty rate, lone parent households
20071.091.0925.4613.561.67
20080.000.6624.4715.861.33
20090.000.3321.211.350.66
20100.090.099.782.020.50
20110.090.0910.392.020.50
20121.961.9610.264.672.25
20133.973.9711.694.674.26
20141.641.6415.102.341.64
20151.641.6415.302.662.20
20161.191.1916.101.441.19
20170.000.0023.587.941.48
20182.052.0519.0712.065.81
20192.052.0519.0711.915.81
At-risk-of-poverty rate, couple without children households
200715.7116.7812.6919.1814.73
200816.7116.7112.0218.0615.00
200915.2615.2611.3316.7013.55
201014.8714.2411.0115.5712.90
201114.7414.6311.0015.3413.03
201213.6513.139.5813.9111.86
201313.1612.969.7013.9411.75
201411.4811.488.8412.7410.78
201511.9312.019.2712.9011.08
201612.1312.369.9912.8811.76
201710.7410.688.7911.789.92
201810.9411.488.9911.869.65
201911.1911.508.8112.429.72
At-risk-of-extreme-poverty rate, couple without children households
20076.767.035.597.546.33
20085.545.543.716.024.96
20094.894.893.565.494.02
20106.156.133.976.175.15
20116.136.134.036.155.20
20125.405.403.805.514.72
20135.315.313.805.404.58
20143.523.522.763.683.23
20153.623.622.933.883.17
20163.953.953.044.553.41
20173.223.222.513.362.94
20183.873.873.144.013.73
20193.893.893.144.123.62
At-risk-of-poverty rate, couple with children households
200713.1713.3526.1313.9817.38
200813.5013.6122.8914.1316.98
200911.5312.2723.5413.4116.45
201012.5311.9428.3613.0918.05
201113.4413.4429.2713.8918.22
201212.7312.3525.6213.0415.99
201313.0612.4126.1013.6816.73
201411.9511.9526.8212.8016.86
201511.8812.2926.9113.6718.10
201611.9212.2523.9813.7916.74
20179.289.0024.499.8713.24
201812.5412.5428.2112.9916.03
201912.2412.3627.5813.3716.43
At-risk-of-extreme-poverty rate, couple with children households
20071.932.179.662.903.60
20081.671.717.911.882.80
20091.731.736.221.841.94
20101.561.564.791.562.07
20111.741.745.051.602.07
20121.431.435.671.431.95
20131.431.435.801.432.06
20142.402.407.002.743.07
20152.582.647.212.793.32
20160.810.818.041.121.77
20171.381.386.721.601.73
20181.711.717.352.153.17
20191.701.717.142.153.17
At-risk-of-poverty rate, more than two adults without children households
200713.0611.6213.517.4412.55
200811.409.5010.796.6810.74
200911.049.2910.665.2310.63
201017.9113.2917.746.7215.35
201118.6713.2918.777.1515.96
201220.1416.1620.218.7019.50
201320.4015.8620.528.4019.50
201418.0614.6317.7310.9916.16
201517.7015.0817.8410.8916.76
201613.1911.2614.077.8412.41
201715.0812.5016.509.0314.10
201811.469.9611.697.6211.18
201911.4610.0011.697.7411.34
At-risk-of-extreme-poverty rate, more than two adults without children households
20071.971.972.061.561.97
20081.621.531.551.121.62
20091.501.481.501.031.48
20104.103.634.322.853.63
20114.303.634.482.853.63
20124.263.254.233.133.67
20134.203.254.213.134.04
20146.015.125.912.905.64
20156.535.605.853.155.85
20164.213.104.442.534.21
20173.412.303.861.523.41
20182.612.533.821.102.53
20192.612.533.621.102.53
At-risk-of-poverty rate, more than two adults with children households
200721.8918.1537.1711.7326.21
200820.7716.1442.6012.2624.73
200920.0716.1941.859.0722.24
201027.6925.6645.2415.1533.40
201127.6925.7646.0115.3432.35
201227.0222.4237.7415.3329.41
201327.7924.2837.8516.6629.44
201427.0124.5541.6817.8029.69
201528.1724.3141.5617.9130.38
201626.6625.3539.3918.7430.30
201722.1619.2336.4212.7827.61
201821.6318.0639.0310.4727.89
201922.4418.4138.2110.5028.24
At-risk-of-extreme-poverty rate, more than two adults with children households
20073.953.6510.412.356.78
20083.532.937.521.905.55
20093.953.357.631.904.33
20106.736.0814.825.327.35
20116.736.2915.725.427.35
20123.462.0911.391.263.99
20133.092.0912.181.265.18
20145.963.7013.502.257.31
20154.873.5114.642.257.31
20164.483.2515.943.105.62
20175.323.9710.822.777.55
20184.162.6012.462.105.67
20193.812.6012.331.935.59

Data and code availability

Paper Submission entitled “How important are the unit of analysis and equivalence scales when measuring income poverty and inequality? Evidence from Ireland” – Data and Code availability statement The paper utilizes the EUROMOD platform, accessible at https://euromod-web.jrc.ec.europa.eu/. However, due to restrictions imposed by EUROSTAT, the entity providing the underlying data for the model, we are unable to share the input datasets used. Nevertheless, we are pleased to offer the STATA code employed in our analysis.

We are committed to preserving both the data and code for a minimum period of five years following the publication of the manuscript. Additionally, we are dedicated to providing reasonable assistance to any requests for clarification or replication.

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