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



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


Inter-Industry Differences in Male Percentage Unemployment Compensation — A Cross Section Analysis for Irish Manufacturing Industry
November 1, 1976 | QEC Special Article

Authors: F Kirwan
Research Area: Labour Markets and Skills | Taxation, Welfare and Pensions


Public Social Expenditure in Ireland
February 1, 1975 | Broadsheet Series

Research Area: Taxation, Welfare and Pensions


An Interdisciplinary Approach to the Measurement of Utility or Welfare
January 1, 1972 | Geary Lecture Series

Authors: J Tinbergen
Research Area: Taxation, Welfare and Pensions


Irish Pensions Schemes, 1969
May 1, 1971 | Broadsheet Series

Authors: Peter Kaim-Claudle, A O'Toole
Research Area: Taxation, Welfare and Pensions


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