Taxation, Welfare and Pensions

ESRI research on taxation, welfare and pensions examines the impact of actual policy changes on real households and explores “what if” questions about the effects of future policy changes of interest. The aim is to inform policy debate and policy choices using nationally representative data. Much of the work is based around SWITCH, the ESRI tax-benefit model (Simulating Welfare and Income Tax Changes), which 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.

Recently, research has focused on the impact of the recession on household incomes and on financial incentives to work. In addition, the ESRI microsimulation model, SWITCH, was expanded to analyse issues relating to income-related entitlements to health services, such as medical and GP visit cards. The research programme was supported by prioritised funding from the grant in aid, and funding from the Department of Social Protection and the Department of Health.


Main Publications in Taxation, Welfare and Pensions Research Area


Other Misc. Outputs



Pension Priorities: Getting the Balance Right?
October 23, 2007 | Budget Perspectives

Authors: Tim Callan, Brian Nolan , John R Walsh
Research Area: Taxation, Welfare and Pensions


Is EU Coordination Needed for Corporate Taxation?
October 23, 2007 | Budget Perspectives

Authors: Albert van der Horst
Research Area: Internationalisation and Competitiveness | Macroeconomics | Taxation, Welfare and Pensions


Valuing Ireland’s Pension System
July 3, 2007 | QEC Special Article

Authors: Shane Whelan
Research Area: Taxation, Welfare and Pensions


Quarterly Economic Commentary, Summer 2007
July 3, 2007 | ESRI Forecasting Series

Authors: Alan Barrett, Ide Kearney , Martin O'Brien
Research Area: Macroeconomics | Taxation, Welfare and Pensions


Triple Dividends of Water Consumption Charges in South Africa
May 8, 2007 | Journal Article

Authors: Anthony Letsoalo, James Blignaut , Sebastiaan Hess , Richard Tol
Research Area: Energy and Environment | Taxation, Welfare and Pensions


Work Incentives, Poverty and Welfare in Ireland
January 16, 2007 | Policy Research Series

Authors: Tim Callan, Kieran Coleman , John R Walsh
Research Area: Labour Markets and Skills | Social Inclusion and Equality | Taxation, Welfare and Pensions


The No Income Tax Campaign: Twenty-First-Century Tax Philosophy in 1920s Ireland
December 23, 2006 | Journal Article

Authors: Kieran Coleman, John Considine
Research Area: Taxation, Welfare and Pensions


Replacement Rates and Unemployment: from Bust to Boom
December 22, 2006 | Book/Report Chapter

Authors: Tim Callan, Kieran Coleman , John R Walsh
Research Area: Labour Markets and Skills | Taxation, Welfare and Pensions


Redistributing Environmental Tax Revenue to Reduce Poverty in South Africa: The Cases of Energy and Water
December 1, 2006 | Journal Article

Authors: James Blignaut, Margaret Mabugu , Reyer Gerlagh , Sebastiaan Hess , Richard Tol , Mark Horridge ...
Research Area: Energy and Environment | Taxation, Welfare and Pensions


Assessing the Impact of Tax/Transfer Policy Changes on Poverty: Methodological Issues and Some European Evidence
October 30, 2006 | Journal Article

Authors: Tim Callan, Kieran Coleman , John R Walsh
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


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