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



Tax Expenditures
October 11, 2005 | Budget Perspectives

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


Waste Collection, Double Taxation and Local Finance
October 11, 2005 | Budget Perspectives

Authors: Edgar Morgenroth
Research Area: Energy and Environment | Taxation, Welfare and Pensions


Perspectives on Retirement Savings Policies in Ireland
October 1, 2005 | Budget Perspectives

Authors: John McHale
Research Area: Taxation, Welfare and Pensions


Trends in Welfare for Vulnerable Groups, Ireland 1994-2001
September 1, 2005 | Policy Research Series

Authors: Christopher T Whelan, Brian Nolan , Bertrand Maître
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


Welfare Regimes and Poverty Dynamics: The Duration and Recurrence of Poverty Spells in Europe
July 1, 2005 | Journal Article

Authors: Richard Layte
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


Pensions, Tax Reliefs and Equity
May 11, 2005 | Book/Report Chapter

Authors: Gerry Hughes
Research Area: Taxation, Welfare and Pensions


Pensioners’ Incomes and Replacement Rates in 2000
May 5, 2005 | Policy Research Series

Authors: Gerry Hughes, Dorothy Watson
Research Area: Taxation, Welfare and Pensions


Environmental Economics: Fertiliser Taxes – Implementation Issues, Final Report
April 1, 2005

Authors: Sue Scott
Research Area: Energy and Environment | Taxation, Welfare and Pensions


When I Get Older, Losing My Hair, Many Years from Now: Ireland — An Ageing Multicultural Economy
January 1, 2005 | Book/Report Chapter

Authors: John FitzGerald
Research Area: Macroeconomics | Taxation, Welfare and Pensions


Budget 2005: Impact on Income Distribution and Relative Income Poverty
December 1, 2004 | QEC Special Article

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


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