Taxation, Welfare and Pensions

Research examines the impact of policy changes on real households and explores “what if” questions about the effects of future policy changes. Much of the work is based around SWITCH (Simulating Welfare and Income Tax Changes), the ESRI tax-benefit model, which simulates how households are affected by the current system and by proposed reforms.

Analysis of Budget 2020 in Ireland
ESRI post-Budget briefing

Extra 2020 spending on public services and pay will be funded by real tax increases on most households, according to ESRI analysis of Budget 2020 presented at an event on 11 October. 

File with the file name "Pensions"
Ireland has a gender pension gap of 35 per cent

New research, funded by the Pensions Council, finds that the gap is driven primarily by the fact that women are less likely to receive a private or occupational pension.

Conference at the ESRI
Budget Perspectives

Download publications launched at the ESRI's annual Budget Perspectives conference. Since 1997, this conference has discussed policy issues related to the upcoming Budget.

Person writing the words "Income Tax" on a whiteboard
Distributional impact of tax and welfare policies 

Download annual analyses of the national budget examining how changes to tax and policies changes affect incomes.

Skilled worker at a machine
Financial incentives to work

A number of publications examine if tax and benefit systems in Ireland strike a balance between providing an adequate safety net to those who need it and maintaining incentives to take up employment.