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



Child Income Supports: Options for Policy Reform
September 30, 2000 | Budget Perspectives

Authors: Michael Plumb, Jim Walsh
Research Area: Taxation, Welfare and Pensions


The Distributional Impact of Direct Payments on Irish Farm Incomes
May 1, 2000 | Journal Article

Authors: Mary Keeney
Research Area: Energy and Environment | Taxation, Welfare and Pensions


The Free Electricity Allowance and the Engel Curve
April 1, 2000 | Journal Article

Authors: Denis Conniffe
Research Area: Energy and Environment | Taxation, Welfare and Pensions


Taxation and Social Welfare
January 1, 2000 | Book/Report Chapter

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


Pensions in the European Union: Adapting to Economic and Social Change
January 1, 2000

Authors: Gerry Hughes, J Stewart
Research Area: Taxation, Welfare and Pensions


Policy Measures for Low-Wage Employment in Europe
January 1, 2000

Editors: Brian Nolan
Research Area: Labour Markets and Skills | Taxation, Welfare and Pensions


Pension Financing: the Substitution Effect and National Savings
January 1, 2000 | Book/Report Chapter

Authors: Gerry Hughes
Research Area: Taxation, Welfare and Pensions


The Role of the State in Growth and Welfare
January 1, 2000 | Book/Report Chapter

Authors: Seán Ó Riain, Philip J O'Connell
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


Social Security in Ireland
January 1, 2000 | Book/Report Chapter

Authors: Gerry Hughes
Research Area: Taxation, Welfare and Pensions


Regionalisation and the Functions of Regional and Local Government
January 1, 2000 | Budget Perspectives

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


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