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.

A calculator, a pen, a paperclip and a graph
Broad-based tax increases may be needed to fund future public spending

Increases in taxes on income, consumption and property may be needed to fund future public spending, according to new research published today by the ESRI. 

Coin purse
Budget 2022

This Article outlines and assesses changes to the tax and welfare system announced as part of Budget 2022. It first looks at the main taxation measures announced before turning to employment, education and social welfare supports. 

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.

Skilled worker wearing a blue apron is operating a machine in a warehouse
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.