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



The No Income Tax Campaign: Twenty-First-Century Tax Philosophy in 1920s Ireland
December 23, 2006 | Journal Article

Authors: Kieran Coleman, John Considine
Research Area: Taxation, Welfare and Pensions


Replacement Rates and Unemployment: from Bust to Boom
December 22, 2006 | Book/Report Chapter

Authors: Tim Callan, Kieran Coleman , John R Walsh
Research Area: Labour Markets and Skills | Taxation, Welfare and Pensions


Redistributing Environmental Tax Revenue to Reduce Poverty in South Africa: The Cases of Energy and Water
December 1, 2006 | Journal Article

Authors: James Blignaut, Margaret Mabugu , Reyer Gerlagh , Sebastiaan Hess , Richard Tol , Mark Horridge ...
Research Area: Energy and Environment | Taxation, Welfare and Pensions


Assessing the Impact of Tax/Transfer Policy Changes on Poverty: Methodological Issues and Some European Evidence
October 30, 2006 | Journal Article

Authors: Tim Callan, Kieran Coleman , John R Walsh
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


State Financial Support for Horse Racing in Ireland
October 10, 2006 | Budget Perspectives

Authors: Tony Fahey, Liam Delaney
Research Area: Taxation, Welfare and Pensions


Child Poverty and Child Income Supports: Ireland in Comparative Perspective
October 10, 2006 | Budget Perspectives

Authors: Tim Callan, Kieran Coleman , Brian Nolan , John R Walsh
Research Area: Children and Young People | Social Inclusion and Equality | Taxation, Welfare and Pensions


The Distributional Impact of Ireland’s Indirect Tax System
May 30, 2006

Authors: Alan Barrett, C Wall
Research Area: Taxation, Welfare and Pensions


The Impact of Unemployment Benefit System on the Mental Wellbeing of the Unemployed in Sweden, Ireland and Great Britain
March 1, 2006 | Journal Article

Authors: M Nordenmark, M Strandh , Richard Layte
Research Area: Health and Quality of Life | Social Inclusion and Equality | Taxation, Welfare and Pensions


Budget 2006: Impact on Income Distribution and Relative Income Poverty
January 1, 2006 | QEC Special Article

Authors: Tim Callan, John R Walsh , Kieran Coleman
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


Assessing Age-related Pressures on the Public Finances 2005 to 2050
October 11, 2005 | Budget Perspectives

Authors: Alan Barrett, Adele Bergin
Research Area: Migration, Integration and Demography | Taxation, Welfare and Pensions


© 2015 The Economic and Social Research Institute. All rights reserved. Website by JET Design