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 Distributional Impact of a Carbon Tax in Ireland
September 21, 2009 | Journal Article

Authors: Richard Tol
Research Area: Energy and Environment | Taxation, Welfare and Pensions


Who is Paying for Regional Balance in Ireland?
April 21, 2009 | ESRI Research Bulletin

Authors: Edgar Morgenroth
Research Area: Macroeconomics | Taxation, Welfare and Pensions


Tax Structure and Female Labour Supply: Evidence from Ireland
March 25, 2009 | Journal Article

Authors: Tim Callan, John R Walsh
Research Area: Labour Markets and Skills | Taxation, Welfare and Pensions


Non-Cash Benefits and the Distribution of Economic Welfare
March 23, 2009 | Journal Article

Authors: Tim Callan, Claire Keane
Research Area: Taxation, Welfare and Pensions


The Distributional Implications of a Carbon Tax in Ireland
November 1, 2008 | Journal Article

Authors: Tim Callan, Seán Lyons , Sue Scott , Richard Tol
Research Area: Energy and Environment | Taxation, Welfare and Pensions


Budget Perspectives 2009
October 7, 2008 | ESRI Research Series

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


Analysing the Effects of Tax-benefit Reforms on Income Distribution: A Decomposition Approach
September 23, 2008 | Journal Article

Authors: Olivier Bargain, Tim Callan
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


Immigrants and Welfare Programmes: Exploring the Interactions between Immigrant Characteristics, Immigrant Welfare Dependence and Welfare Policy
September 1, 2008 | Journal Article

Authors: Alan Barrett, Yvonne McCarthy
Research Area: Migration, Integration and Demography | Social Inclusion and Equality | Taxation, Welfare and Pensions


Tackling Low Income and Deprivation: Developing Effective Policies
June 26, 2008 | ESRI Research Series

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


A Social Portrait of People of Working Age
February 26, 2008

Authors: Tim Callan, Tony Fahey , Kieran Coleman , Bertrand Maître , Brian Nolan , Helen Russell ...
Research Area: Labour Markets and Skills | Social Inclusion and Equality | Taxation, Welfare and Pensions


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