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.
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.
Download publications launched at the ESRI's annual Budget Perspectives conference. Since 1997, this conference has discussed policy issues related to the upcoming Budget.
Download annual analyses of the national budget examining how changes to tax and policies changes affect incomes.
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.