Taxation, Welfare and Pensions

ESRI research on taxation, welfare and pensions examines the impact of actual policy changes on real households and explores “what if” questions about the effects of future policy changes of interest. The aim is to inform policy debate and policy choices using nationally representative data. Much of the work is based around SWITCH, the ESRI tax-benefit model (Simulating Welfare and Income Tax Changes), which uses detailed data on the incomes and other tax and welfare relevant characteristics of the CSO’s Survey on Income and Living Conditions (SILC). SWITCH simulates how households are affected by the rules of the current system, and by proposed reforms.

Recently, research has focused on the impact of the recession on household incomes and on financial incentives to work. In addition, the ESRI microsimulation model, SWITCH, was expanded to analyse issues relating to income-related entitlements to health services, such as medical and GP visit cards. The research programme was supported by prioritised funding from the grant in aid, and funding from the Department of Social Protection and the Department of Health.


Main Publications in Taxation, Welfare and Pensions Research Area


Other Misc. Outputs



Income growth and income distribution: a long-run view of Irish experience
July 10, 2018 | Budget Perspectives

Authors: Tim Callan, Maxime Bercholz , John R Walsh
Research Area: Taxation, Welfare and Pensions


Front cover Lone-parent incomes and work incentives
July 5, 2018 | Budget Perspectives

Authors: Mark Regan, Claire Keane , John R Walsh
Research Area: Taxation, Welfare and Pensions


Using behavioural experiments to pre-test policy
July 4, 2018 | Budget Perspectives

Authors: Pete Lunn, Deirdre Robertson
Research Area: Taxation, Welfare and Pensions


The tax treatment of pension contributions in Ireland
May 24, 2018 | QEC Special Article

Authors: Karina Doorley, Tim Callan , Mark Regan , John R Walsh
Research Area: Taxation, Welfare and Pensions


front cover of JA201817 Income-tested health entitlements: microsimulation modelling using SILC
January 26, 2018 | Journal Article

Authors: Tim Callan, Brian Colgan , Claire Keane , Caitríona Logue , John R Walsh
Research Area: Taxation, Welfare and Pensions


Distributional Impact of Tax and Welfare Policies: Budget 2018
December 8, 2017 | QEC Special Article

Authors: Tim Callan, Maxime Bercholz , Karina Doorley , Claire Keane , Mark Regan , Michael Savage ...
Research Area: Taxation, Welfare and Pensions


The effect of social benefits on youth employment: combining RD and a behavioral model
October 31, 2017 | Journal Article

Authors: Olivier Bargain, Karina Doorley
Research Area: Taxation, Welfare and Pensions


Integrated modelling of the impact of direct and indirect taxes using complementary datasets
June 30, 2017 | Journal Article

Authors: Michael Savage
Research Area: Taxation, Welfare and Pensions


Fiscal sustainability and demographic change: a micro-approach for 27 EU countries
June 12, 2017 | Journal Article

Authors: Mathias Dolls, Karina Doorley , Alari Paulus , Hilmar Schneider , Sebastian Siegloch , Eric Sommer
Research Area: Labour Markets and Skills | Migration, Integration and Demography | Taxation, Welfare and Pensions


Supporting family incomes: getting the balance right
June 8, 2017 | Budget Perspectives

Authors: Michael Savage, Tim Callan , Mark Regan , John R Walsh
Research Area: Taxation, Welfare and Pensions


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