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



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


Pension Priorities: Getting the Balance Right?
October 23, 2007 | Budget Perspectives

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


Is EU Coordination Needed for Corporate Taxation?
October 23, 2007 | Budget Perspectives

Authors: Albert van der Horst
Research Area: Internationalisation and Competitiveness | Macroeconomics | Taxation, Welfare and Pensions


Quarterly Economic Commentary, Summer 2007
July 3, 2007 | ESRI Forecasting Series

Authors: Alan Barrett, Ide Kearney , Martin O'Brien
Research Area: Macroeconomics | Taxation, Welfare and Pensions


Valuing Ireland’s Pension System
July 3, 2007 | QEC Special Article

Authors: Shane Whelan
Research Area: Taxation, Welfare and Pensions


Triple Dividends of Water Consumption Charges in South Africa
May 8, 2007 | Journal Article

Authors: Anthony Letsoalo, James Blignaut , Sebastiaan Hess , Richard Tol
Research Area: Energy and Environment | Taxation, Welfare and Pensions


Work Incentives, Poverty and Welfare in Ireland
January 16, 2007 | Policy Research Series

Authors: Tim Callan, Kieran Coleman , John R Walsh
Research Area: Labour Markets and Skills | Social Inclusion and Equality | Taxation, Welfare and Pensions


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