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



Benefit Integration in the UK: An Ex Ante Analysis of Universal Credit
September 27, 2012 | Budget Perspectives

Authors: Mike Brewer, James Browne , Wenchao Jin
Research Area: Taxation, Welfare and Pensions


Budget Perspectives 2013
September 27, 2012 | ESRI Research Series

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


EUROMOD Country Report, Ireland, 2007-2010
July 31, 2012

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


Welfare and Immigration
July 5, 2012

Authors: Alan Barrett
Research Area: Migration, Integration and Demography | Taxation, Welfare and Pensions


Property Tax in Ireland: Key Choices
April 18, 2012 | ESRI Economic Renewal Series

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


From Data to Policy Analysis: Tax-benefit Modelling Using SILC 2008
February 27, 2012 | Journal Article

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


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


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


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


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