Budget 2023 is imminent, and the word of the day is balance. I spoke with chair of the Irish Fiscal Advisory Council (IFAC), the economist Sebastian Barnes, about how exactly the government might maintain that balance, faced as it is with cost-of-living increases, defence spending increases and of course the impacts of climate change and our pension system.  Every budget deals with the challenges of the day. The most strategic budgets put in place the building blocks for large scale structural change that can happen over several years. The most obvious change that comes to mind is change in the…