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



State Financial Support for Horse Racing in Ireland
October 10, 2006 | Budget Perspectives

Authors: Tony Fahey, Liam Delaney
Research Area: Taxation, Welfare and Pensions


Child Poverty and Child Income Supports: Ireland in Comparative Perspective
October 10, 2006 | Budget Perspectives

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


The Distributional Impact of Ireland’s Indirect Tax System
May 30, 2006

Authors: Alan Barrett, C Wall
Research Area: Taxation, Welfare and Pensions


The Impact of Unemployment Benefit System on the Mental Wellbeing of the Unemployed in Sweden, Ireland and Great Britain
March 1, 2006 | Journal Article

Authors: M Nordenmark, M Strandh , Richard Layte
Research Area: Health and Quality of Life | Social Inclusion and Equality | Taxation, Welfare and Pensions


Budget 2006: Impact on Income Distribution and Relative Income Poverty
January 1, 2006 | QEC Special Article

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


Assessing Age-related Pressures on the Public Finances 2005 to 2050
October 11, 2005 | Budget Perspectives

Authors: Alan Barrett, Adele Bergin
Research Area: Migration, Integration and Demography | Taxation, Welfare and Pensions


Waste Collection, Double Taxation and Local Finance
October 11, 2005 | Budget Perspectives

Authors: Edgar Morgenroth
Research Area: Energy and Environment | Taxation, Welfare and Pensions


Tax Expenditures
October 11, 2005 | Budget Perspectives

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


Perspectives on Retirement Savings Policies in Ireland
October 1, 2005 | Budget Perspectives

Authors: John McHale
Research Area: Taxation, Welfare and Pensions


Trends in Welfare for Vulnerable Groups, Ireland 1994-2001
September 1, 2005 | Policy Research Series

Authors: Christopher T Whelan, Brian Nolan , Bertrand Maître
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


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