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



The Experience of those in claiming the one-parent family payment: a qualitative study
January 1, 2000 | Book/Report Chapter

Authors: Helen Russell
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


Taxes, Transfers and Labour Market Responses: What can Microsimulation tell us?
January 1, 2000 | Policy Research Series

Authors: Tim Callan
Research Area: Labour Markets and Skills | Taxation, Welfare and Pensions


A Time Series Analysis of U.K. Lottery Sales: Long and Short Run Price Elasticities
November 1, 1999 | Journal Article

Authors: L Farrell, Edgar Morgenroth , I Walker
Research Area: Taxation, Welfare and Pensions


Income Tax and Social Welfare Policies
September 27, 1999 | Budget Perspectives

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


National Investment Priorities For The Period 2000-2006
March 1, 1999 | Policy Research Series

Authors: John FitzGerald, Ide Kearney , Edgar Morgenroth , Diarmaid Smyth
Research Area: Communications and Transport | Energy and Environment | Macroeconomics | Migration, Integration and Demography | Social Inclusion and Equality | Taxation, Welfare and Pensions


Budgetary Policy in Times of Plenty
January 1, 1999 | Budget Perspectives

Authors: Philip R Lane
Research Area: Taxation, Welfare and Pensions


Current Perspectives on Corporate Taxation
January 1, 1999 | Budget Perspectives

Authors: Thomas McCarthy
Research Area: Taxation, Welfare and Pensions


The Role of Budgetary Policy in Social Consensus
January 1, 1999 | Budget Perspectives

Authors: Joe Durkan
Research Area: Taxation, Welfare and Pensions


Tax and Welfare Changes, Poverty and Work Incentives in Ireland 1987-1994
January 1, 1999 | Policy Research Series

Authors: Tim Callan, Brian Nolan
Research Area: Social Inclusion and Equality | Taxation, Welfare and Pensions


Childcare Policy Options
October 27, 1998 | Budget Perspectives

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


© 2015 The Economic and Social Research Institute. All rights reserved. Website by JET Design