Tim Callan was Research Professor and Area Coordinator for Taxation, Welfare & Pensions research at the ESRI. His main areas of interest are income tax and welfare policy, financial incentives to work, labour supply, and income distribution. He has a particular interest in the design and use of microsimulation models. He has published widely in national and international journals, including European Economic Review, Journal of Population Economics, Fiscal Studies, Journal of Economic Inequality, Journal of Economic Surveys and LABOUR. He has also contributed to a number of edited volumes on poverty and inequality. He has organised and edited the Budget Perspectives conference for almost 20 years. He has wide experience of international comparative research and cross-country projects. At a national level, in addition to his research activities, he has served on the Expert Working Group on Tax and Welfare (1993-1996), and has been a member of the Commission on the Family (1995-1998). He contributed via written and oral evidence to government and parliamentary committees. Dr. Callan has worked at ESRI since 1986. He obtained his primary degree in economics at Trinity College Dublin, and undertook his graduate studies at Nuffield College, Oxford, leading to the degrees of M. Phil. and D. Phil.