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 distribution in Ireland: through recession, towards recovery
June 7, 2017 | Budget Perspectives

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


Distributional Impact of Tax and Welfare Policies: Budget 2017
December 14, 2016 | QEC Special Article

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


Front cover of Budget Perspectives paper Financial Incentives to Work: Comparing Ireland and the UK
June 17, 2016 | Budget Perspectives

Authors: Tim Callan, Cormac O'Dea , Barra Roantree , Michael Savage
Research Area: Taxation, Welfare and Pensions


Front cover of Fiscal Studies Changes in Income Distributions and the Role of Tax-benefit Policy During the Great Recession: An International Perspective
June 9, 2016 | Journal Article

Authors: Olivier Bargain, Tim Callan , Karina Doorley , Claire Keane
Research Area: Taxation, Welfare and Pensions


Journal cover Indirect Tax Reform and the Specification of Demand: the Case of Ireland
February 4, 2016 | Journal Article

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


Distributional Impact of Tax, Welfare and Public Service Pay Policies: Budget 2016 and Budgets 2009-2016
December 16, 2015 | QEC Special Article

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


Irish Public Finances through the Financial Crisis
December 9, 2015 | Journal Article

Authors: Claire Keane
Research Area: Taxation, Welfare and Pensions


A Profile of Financial Incentives to Work in Ireland
December 4, 2015 | Journal Article

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


How Well-Informed are Pension Scheme Members on Their Future Pension Benefits? Evidence from Ireland
October 13, 2015 | Journal Article

Authors: Alan Barrett, Irene Mosca , Brendan Whelan
Research Area: Taxation, Welfare and Pensions


The Distributional Impact of Inflation: 2003-2014
September 29, 2015 | QEC Research Note

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


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