A blue pencil lies across a payslip displaying various figures

Taxation, Welfare and Pensions

Research examines the design of the tax, welfare and pensions system, with a focus on the effects it has on individuals, redistribution and incentives to work. Much of this work uses SWITCH – the ESRI tax and benefit model – to simulate the impact of actual or proposed reforms on households.

Children playing Tug of War
Second-tier of child benefit has potential to take more than 40,000 children out of poverty

We estimate that introducing this payment would cost around €700 million per year, benefiting more than 100,000 households and reducing the share of children below the poverty line by a quarter.

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Budget Perspectives 2025: ESRI publishes two new reports on Ireland’s State Pensions Reforms

Budget Perspectives is an annual conference to discuss policy issues related to the national Budget.

Conference at the ESRI
Pre- and post-budget analysis

Papers from the annual Budget Perspectives conference provide analyses of policy issues relevant to the upcoming Budget. The annual post-Budget analysis assesses the effect of changes to the tax and welfare system, including their distributional impacts.

The word pensions is displayed on the screen beside a pen and a calculator

Research examines the adequacy of retirement income, the sustainability of the pension system and proposed reforms to pension contributions.

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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.