摘要:Even though Ireland and Poland differ in their GNI levels per capita, economic history andeconomic systems, their levels of income inequality calculated on disposable income were very similarin 2016. However, there is a lack of current research comparing these countries from the perspective oftax-benefit systems that alleviate inequality. Therefore, this paper seeks to answer the research questionof whether the differences in welfare state regimes that shape tax-benefit systems in Poland and Irelandare reflected by the role the taxes and social transfers play in tackling inequality. Our study is based onmicrodata from the European Union Statistics on Income and Living Conditions (EU-SILC) survey. Weapply a factor decomposition to determine what roles various factor components play in determiningoverall inequality. The results reveal that the redistributive effect was stronger in Ireland, resulting ingreater income inequality reduction than in Poland through policies affecting the unemployed, familiesand taxes.