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



Generally Unacceptable Accounting Principles: The Irish Public Finance Accounts
July 1, 2002 | Book/Report Chapter

Authors: Colm McCarthy
Research Area: Macroeconomics | Taxation, Welfare and Pensions


Who’s Afraid of the Big Enlargement? CEPR Policy Paper No. 7
June 1, 2002

Authors: John FitzGerald
Research Area: Internationalisation and Competitiveness | Labour Markets and Skills | Macroeconomics | Taxation, Welfare and Pensions


Taxes, Benefits and the Financial Incentive to Work: Evolution and Policy Impacts
January 1, 2002 | Book/Report Chapter

Authors: Tim Callan, Mary Keeney
Research Area: Labour Markets and Skills | Taxation, Welfare and Pensions


Subsidies to the Farming Sector: who receives direct payments in Ireland?
January 1, 2002 | Book/Report Chapter

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


Impact Evaluation of the European Employment Strategy in Ireland
January 1, 2002

Authors: Philip J O'Connell
Research Area: Labour Markets and Skills | Migration, Integration and Demography | Taxation, Welfare and Pensions


Private Pensions and Equity in Ireland and the United Kingdom
January 1, 2002 | Journal Article

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


Budget 2002: Analysis of the Distributional Impact
December 1, 2001 | QEC Special Article

Authors: Tim Callan, Mary Keeney , John R Walsh , Brenda Gannon
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


Reforming Tax and Welfare
October 1, 2001 | Policy Research Series

Authors: Tim Callan, Mary Keeney , Brian Nolan , John R Walsh
Research Area: Taxation, Welfare and Pensions


European and International Constraints on Irish Fiscal Policy
October 1, 2001 | Budget Perspectives

Authors: Patrick Honohan
Research Area: Macroeconomics | Taxation, Welfare and Pensions


Non-Cash Benefits and Poverty in Ireland
April 1, 2001 | Policy Research Series

Authors: Brian Nolan, Helen Russell
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


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