Payslip

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.

Image of one woman among a group of men
The gender impact of Irish budgetary policy 2008-2018

Gender differences in the impact of Irish budgetary policy over the last decade can be traced back to the fact that women are more likely than men to be lone parents, to be out of the labour force and to benefit from child-related supports.

Pete Lunn, ESRI, Claire Keane, ESRI, Alan Barrett, Director, ESRI, Paschal Donohoe, TD, Minister for Finance and Public Expenditure and Reform, and Tim Callan, ESRI, at the Budget Perspectives Conference 2019.
Budget Perspectives 2019

Paschal Donohoe, TD, Minister for Finance and Public Expenditure and Reform launched the ESRI’s Budget Perspectives Conference 2019. Every year, this conference discusses policy issues related to the upcoming Budget.

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.