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.

ESRI researchers with Regina Doherty, Minister for Employment Affairs and Social Protection
Pensions and retirement conference

On 29 May, Regina Doherty, TD, Minister for Employment Affairs and Social Protection, opened a conference presenting research carried out as part of a joint ESRI/Pensions Authority programme. 

Speakers at the ERI's Budget Perspectives conference June 2019
Budget Perspectives 2020

The ESRI held its annual conference to discuss budget-related policy issues. The conference programme included presentations from guest speakers John McCarthy, Department of Finance, and Carl Emmerson, Institute for Fiscal Studies. 

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.