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



Implications of Income Pooling and Household Decision-making for the Measurement of Poverty and Deprivation: An Analysis of the SILC 2010 Special Module for Ireland
October 23, 2013 |

Authors: Dorothy Watson, Bertrand Maître , Sara Cantillon
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


Making and Breaking Tax Systems
September 27, 2013 | Geary Lecture Series

Authors: Timothy Besley
Research Area: Taxation, Welfare and Pensions


Housing Taxation and Support for Housing Costs
June 25, 2013 | Budget Perspectives

Authors: Stuart Adam
Research Area: Taxation, Welfare and Pensions


Budget Perspectives 2014
June 25, 2013 | ESRI Research Series

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


Taxes on Income: Ireland in Comparative Perspective
June 25, 2013 | Budget Perspectives

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


Immigrants and Welfare Receipt in Ireland
April 24, 2013 | Journal Article

Authors: Alan Barrett, Corona Joyce , Bertrand Maître
Research Area: Taxation, Welfare and Pensions


Analysing Intergenerational Influences on Income Poverty and Economic Vulnerability with EU-SILC
March 19, 2013 | Journal Article

Authors: Christopher T Whelan, Brian Nolan , Bertrand Maître
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


Tax and Taxable Capacity: Ireland in Comparative Perspective
January 31, 2013 | QEC Research Note

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


The Macro-Economic Effects of Raising Revenue through Different Taxes
January 31, 2013 | ESRI Research Bulletin

Authors: John FitzGerald, Laura Malaguzzi Valeri , Richard Tol
Research Area: Taxation, Welfare and Pensions


Country Case Study – Ireland
December 20, 2012 | Book/Report Chapter

Authors: Brian Nolan, Tim Callan , Bertrand Maître
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


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