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 Economic Consequences of European Union. A Symposium on Some Policy Aspects
April 1, 1986 | Policy Research Series

Authors: D Scott, John Bradley , John FitzGerald , Miceal Ross
Research Area: Macroeconomics | Taxation, Welfare and Pensions


The Irish Wealth Tax: A Case Study in Economics and Politics
September 1, 1985 | General Research Series

Authors: C Sandford, O Morrissey
Research Area: Taxation, Welfare and Pensions


Payroll Tax Incidence, The Direct Tax Burden and The Rate of Return on State Pension Contributions in Ireland
February 1, 1985 | General Research Series

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


Social Expenditure in Ireland and Other European OECD Countries: Past Trends and Prospective Developments
November 1, 1984 | Book/Report Chapter

Authors: M Maguire
Research Area: Taxation, Welfare and Pensions


Adjustment to Retirement: Economic and Social Influences
November 1, 1984 | Journal Article

Authors: Christopher T Whelan, Brendan Whelan
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


Contributory State Pensions for the Elderly: Indexation and Cost
November 1, 1984 | Book/Report Chapter

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


The Fiscal Framework
May 1, 1983 | Book/Report Chapter

Authors: Kieran Kennedy
Research Area: Taxation, Welfare and Pensions


Social Insurance and Absence from Work in Ireland
January 1, 1982 | General Research Series

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


Methodology Underlying Projection of Tax Yields for 1982
October 1, 1981 | Book/Report Chapter

Research Area: Taxation, Welfare and Pensions


The Income Sensitivity of the Personal Income Tax Base in Ireland 1947-1972
January 1, 1977 | General Research Series

Authors: Brendan Dowling
Research Area: Taxation, Welfare and Pensions


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