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 Role of the Tax and Social Welfare Systems
January 1, 1994 | Book/Report Chapter

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


Reform of Tax and Transfer Policy
January 1, 1994 | Book/Report Chapter

Authors: Tim Callan, C O'Neill
Research Area: Taxation, Welfare and Pensions


Financial Assets of Households in Ireland
December 1, 1993 | General Research Series

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


Charging for Public Health Services in Ireland: Why and How?
November 1, 1993 | Policy Research Series

Authors: Brian Nolan
Research Area: Health and Quality of Life | Taxation, Welfare and Pensions


Welfare State Development in Europe since 1930: Ireland in a Comparative Perspective
January 1, 1992 | Geary Lecture Series

Authors: Walter Korpi
Research Area: Taxation, Welfare and Pensions


The Irish Welfare State in Comparative Perspective
January 1, 1992 | Book/Report Chapter

Authors: Philip J O'Connell, David Rottman
Research Area: Taxation, Welfare and Pensions


Income Distribution and Redistribution: Ireland in Comparative Perspective
January 1, 1992 | Book/Report Chapter

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


Income Tax and Welfare Reforms: Microsimulation Modelling and Analysis
November 1, 1991 | General Research Series

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


Property Tax: Principles and Policy Options
July 1, 1991 | Policy Research Series

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


Tax Reform and Income Distribution in the Medium Term
September 30, 1989 | Book/Report Chapter

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


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