Taxation, Welfare and Pensions

ESRI research on taxation, welfare and pensions examines policy in these areas as well as examining longer run income distribution topics and income inequality. As part of the program SWITCH, the ESRI tax-benefit microsimulation model (Simulating Welfare and Income Tax Changes), is developed. The model uses detailed data on the incomes and other tax and welfare relevant characteristics of the CSO’s Survey on Income and Living Conditions (SILC). SWITCH simulates how households are affected by the rules of the current system, and by proposed reforms. The aim is to inform policy debate and policy choices using nationally representative data. The model is used both within the ESRI and by the funding Departments.
Recently, research has focused on establishing a practical method to carry out gender budgeting, examined how the move towards tax individualisation impacted upon married women’s labour supply and looked at financial incentives to work. In addition, SWITCH, was expanded to analyse issues relating to income-related entitlements to health services, such as medical and GP visit cards and the Affordable Childcare Scheme subsidies. The research programme is supported by prioritised funding from the grant in aid, and funding from the Department of Employment Affairs and Social Protection, the Department of Health, the Department of Children and Youth Affairs and the Department of Finance


Main Publications in Taxation, Welfare and Pensions Research Area


Other Misc. Outputs



Minimum wages and the gender gap in pay
December 7, 2018 | ESRI Research Bulletin

Authors: Karina Doorley
Research Area: Taxation, Welfare and Pensions


The gender impact of Irish budgetary policy 2008-2018
October 24, 2018

Authors: Karina Doorley, Maxime Bercholz , Tim Callan , Claire Keane , John R Walsh
Research Area: Taxation, Welfare and Pensions


Minimum wages and the gender gap in pay: New evidence from the United Kingdom and Ireland
October 11, 2018 | Journal Article

Authors: Olivier Bargain, Karina Doorley , Philippe Van Kerm
Research Area: Labour Markets and Skills


Income growth and income distribution: a long-run view of Irish experience
July 10, 2018 | Budget Perspectives

Authors: Tim Callan, Maxime Bercholz , John R Walsh
Research Area: Taxation, Welfare and Pensions


Front cover Lone-parent incomes and work incentives
July 5, 2018 | Budget Perspectives

Authors: Mark Regan, Claire Keane , John R Walsh
Research Area: Taxation, Welfare and Pensions


Using behavioural experiments to pre-test policy
July 4, 2018 | Budget Perspectives

Authors: Pete Lunn, Deirdre Robertson
Research Area: Taxation, Welfare and Pensions


The tax treatment of pension contributions in Ireland
May 24, 2018 | QEC Special Article

Authors: Karina Doorley, Tim Callan , Mark Regan , John R Walsh
Research Area: Taxation, Welfare and Pensions


front cover of JA201817 Income-tested health entitlements: microsimulation modelling using SILC
January 26, 2018 | Journal Article

Authors: Tim Callan, Brian Colgan , Claire Keane , Caitríona Logue , John R Walsh
Research Area: Taxation, Welfare and Pensions


Distributional Impact of Tax and Welfare Policies: Budget 2018
December 8, 2017 | QEC Special Article

Authors: Tim Callan, Maxime Bercholz , Karina Doorley , Claire Keane , Mark Regan , Michael Savage ...
Research Area: Taxation, Welfare and Pensions


The effect of social benefits on youth employment: combining RD and a behavioral model
October 31, 2017 | Journal Article

Authors: Olivier Bargain, Karina Doorley
Research Area: Taxation, Welfare and Pensions


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