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



Pensions in the European Union: Adapting to Economic and Social Change
January 1, 2000

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


Policy Measures for Low-Wage Employment in Europe
January 1, 2000

Editors: Brian Nolan
Research Area: Labour Markets and Skills | Taxation, Welfare and Pensions


Pension Financing: the Substitution Effect and National Savings
January 1, 2000 | Book/Report Chapter

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


The Role of the State in Growth and Welfare
January 1, 2000 | Book/Report Chapter

Authors: Seán Ó Riain, Philip J O'Connell
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


Social Security in Ireland
January 1, 2000 | Book/Report Chapter

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


Regionalisation and the Functions of Regional and Local Government
January 1, 2000 | Budget Perspectives

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


The Experience of those in claiming the one-parent family payment: a qualitative study
January 1, 2000 | Book/Report Chapter

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


Taxes, Transfers and Labour Market Responses: What can Microsimulation tell us?
January 1, 2000 | Policy Research Series

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


Taxation and Social Welfare
January 1, 2000 | Book/Report Chapter

Authors: Tim Callan, Brian Nolan
Research Area: Taxation, Welfare and Pensions


A Time Series Analysis of U.K. Lottery Sales: Long and Short Run Price Elasticities
November 1, 1999 | Journal Article

Authors: L Farrell, Edgar Morgenroth , I Walker
Research Area: Taxation, Welfare and Pensions


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