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Independent non-profit making body to stimulate fiscal debate for the greater good

About Us


Welcome to the Foundation for Fiscal Studies. Our goal is to promote the study and discussion of issues relating to fiscal policy.

What we do?

Interest in, and awareness of the importance of, fiscal policy in the economic and social performance of a country or community has increased greatly in the past few years. The Foundation provides a unique forum open to academics, policy makers, taxation and legal experts and the general public from which critical and constructive contributions can be made to developments in Ireland and abroad.

Who we are?

The Foundation was established in 1985 as an independent, non-profit making body. The activities of the Foundation are overseen by an elected Council which is widely representative of persons active in agricultural, commercial, financial, trade union, university and public administrative life. The members of the Council are listed at below. A projects committee organises the running of events and other activities of the Foundation. The members of the projects committee are listed at below.


The Foundation has in recent years hosted a greater number of events as well as awarding the Miriam Hederman O’Brien Prize annually and updating our website. We plan to build on our activities with an interesting and important schedule of events in the future. We also aim to further expand our website as a resource for people interested in fiscal issues. The Foundation’s events and resources are open to all, including non-members.

Membership of the Foundation

Membership of the Foundation is open to anyone who is interested in fiscal policy. Individual Members pay a yearly subscription of €25. The yearly subscription for Corporate Members is €750. Membership subscriptions support the Foundation by helping to secure our ability to continue to provide a high quality service into the future. The Foundations accounts are available below.


Application forms

Council Members

Colm Kelly (Chairman)

Colm Kelly is the Global Tax and Legal Services leader for the PwC network.

Prior to his current role, Colm was Vice Chairman, Operations for the PwC network.

Colm was previously a member of the PwC Global Tax Leadership Team with responsibility for Global Tax Strategy and Markets. He was also a member of the European Tax Leadership team for several years.

Colm was a partner in the Tax and Legal Services practice in PwC Ireland, where he specialised in financial services and international tax and advised a range of Irish and multinational companies on the establishment, organisation and operation of their business. He led PwC Ireland’s Tax & Legal Services practice from 2003 until December 2010.

Colm also worked with the International Tax Services team in the New York office of PwC US, advising some of the world’s leading companies on the tax aspects of their Irish and cross-border investments.

Colm is a member of the Irish Taxation Institute, and is also the Chairman of the Foundation for Fiscal Studies. He has lectured and spoken widely on Irish and international tax issues.


Rosheen Callender

Rosheen Callender

Rosheen Callender is an economist who for 35 years specialised in both social and economic policy; as well as employment and equality law; and tax, social welfare and pensions. A former teacher, she started work in the Research Department of the ITGWU (later SIPTU) in 1973 and retired from SIPTU in 2008. She has previously been a member of the the Pensions Board and is a Fellow of the IIPM and a member of the IAPF’s Trustee Network, of which she was a founding member.

Rosheen was a founder member of the Foundation and continues to serve on the Council.


Donal de Buitléir

Donal de Buitléir

Dr. Donal de Buitléir is Chairman of the Low Pay Commission and Chairman of the Chartered Accountants Regulatory Board. Previously he was Director of publicpolicy.ie. He was a Board Member of the Health Services Executive 2005-09. He was Secretary to the Commission on Taxation 1980-85. He was a member of a number of Government reviews in the areas of local government reform, integration of tax and welfare, business regulation, health funding and higher education.

He is a former President of the Statistical and Social Inquiry Society of Ireland and is an Eisenhower Fellow. He was formerly Chairman of the Foundation and remains a Council Member.


Josephine Feehily

Josephine Feehily

Josephine Feehily is a former Chairman of the Office of the Revenue Commissioners and was the first woman to hold that position in Ireland. She represents Ireland on the bureau of the OECD Forum for Tax Administration which she chaired until November 2014.  She was elected for three years up to June 2014 as Chair of the World Customs Organisation. Ms Feehily joined Revenue in 1993 as head of Human Resources and also served as Accountant-General of Revenue. She has also recently been nominated by the Government as Chairperson Designate of the new Policing Authority. A career public servant, Ms. Feehily previously worked in a range of positions in the Department of Social Welfare and the Pensions Board. She is a graduate of the National College of Ireland and Trinity College Dublin.


Dr Miriam Hederman O’Brien

Dr Miriam Hederman O’Brien

Dr Miriam Hederman O’Brien is an outstanding figure in national and European public affairs She is a barrister whose Ph.D in Political and Economic Science is from Trinity College, Dublin. Her distinguished service in the political and cultural life of Ireland and Europe includes membership of the Top-Level Appointments Committee for Senior Posts in the Civil Service between 1992 and 1998; Director of Music Network 1995-2007, membership of the National Council for Economic and Social Affairs 1984-1990 and chairman of this Foundation between 1989 and 1998.

Her chairmanship of the Commission on Taxation between 1980 and 1985 resulted in a series of publications on Direct and Indirect Taxation, Special and Environmental Taxation and Tax Administration that remain landmark publications. Recognition of this dedication to the public good has already been shown by several authorities: the Gold Medal for service to Poland (1992); the European Order of Merit (1984); Honorary Doctorates from the Pontifical University of Maynooth (1997), the National University of Ireland, Dublin (2001) and the University of Ulster (2002). Membership of the Royal Academy of Ireland was conferred upon Dr Hederman O’Brien in 2005. The Foundation’s Prize in named in her honour.

Austin Hughes

Austin Hughes

Austin Hughes is one of Ireland’s leading economic commentators. An expert on issues affecting the Irish and European economies, he is a regular contributor on media and also serves as KBC Bank Ireland’s Chief Economist. Austin has a wealth of economic experience, working for KBC for over 20 years following stints in the Department of Finance, Central Bank and Bord Failte.




Roderick Ryan

Roderick Ryan

Roddy Ryan is a director of a number of companies including Glen Dimplex and serves on the Council of the Royal College of Surgeons in Ireland.He was formerly Managing Partner of Arthur Andersen and head of the tax practice of that firm.




John McGarry

John McGarry is Director of Advisory Consulting & Risk (Regional Leader) at PricewaterhouseCoopers. John was previously Director of Advisory Services at Ernst & Young and Director/Head of Human Capital Service Line at Deloitte. John has over 20 years’ experience in management consulting in the areas of strategy, economics, organisation development, process improvement, risk, people and change. John is also an advisor at Board level and to the Public Sector/Government on strategic and economic matters across key sectors.

Derek Moran

Derek Moran

Derek Moran is Secretary General of the Department of Finance having previously been the Assistant Secretary General with responsibility for the Fiscal Policy Division. He is responsible for economic, budgetary and fiscal, banking and financial service policy matters and oversight of Ireland’s investments in and support for covered banks. He has served on the National Economic and Social Council, National Statistics Board and the EU’s Economic Policy and Tax Policy Committees.



Fergal O’Brien

Fergal O’Brien

Fergal O’Brien is IBEC’s Head of Policy and Chief Economist. He joined IBEC in 2005. Prior to this Fergal worked for 5 years as an Economic Consultant with Fitzpatrick Associates, where he delivered a large number of consultancy assignments for a range of public and private sector clients. He also worked as an economist with the Irish Dairy Board. He is also a member of the National Statistics Board. Fergal is a regular commentator on the economy and domestic and international policy issues.


Martin Lambe

Martin pic

Martin Lambe was appointed as Chief Executive of the Irish Tax Institute in March 2014 having previously been Director of Finance, Risk and Compliance. Martin led the Institute’s strategy on finance, membership services and investment in technology. He has also held the position of Company Secretary since 2004 overseeing corporate governance and matters related to the professional standards of members.




Project Committee Members:

Jasmina Behan

Micheal Collins

Helen Cosgrove

Claire Keane

Adam Larragy

Kate Levey

Ilona McElroy

Laura McKeown

Clare McGuinness

Keith Walsh


Our Accounts