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



Distributional Impact of Tax, Welfare and Public Sector Pay Policies: 2009-2012
February 24, 2012 | QEC Special Article

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


EUROMOD Country Report, Ireland, 2006-2011
January 30, 2012

Authors: Claire Keane, Elish Kelly , Tim Callan , Michael Savage
Research Area: Taxation, Welfare and Pensions


What Has Happened to Marginal Tax Rates?
November 30, 2011 | ESRI Research Bulletin

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


The Distributional Effects of Austerity Measures: A Comparison of Six EU Countries
November 30, 2011 |

Authors: Tim Callan, Chrysa Leventi , Horacio Levy , Manos Matsaganis , Alari Paulus
Research Area: Taxation, Welfare and Pensions


Tax, Welfare and Work Incentives
October 13, 2011 | Budget Perspectives

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


Budget Perspectives 2012
October 13, 2011 | ESRI Research Series

Editors: Tim Callan
Research Area: Health and Quality of Life | Taxation, Welfare and Pensions


Welfare Regime and Social Class Variation in Poverty and Economic Vulnerability in Europe: An Analysis of EU-SILC
October 8, 2011 | Journal Article

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


Country Case Study – Ireland
September 30, 2011 | Book/Report Chapter

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


The Distributional Effects of Value Added Tax in Ireland
July 13, 2011 | Journal Article

Authors: Eimear Leahy, Seán Lyons , Richard Tol
Research Area: Taxation, Welfare and Pensions


The Economic Crisis, Public Sector Pay and the Income Distribution
April 30, 2011 | Book/Report Chapter

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


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