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



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


Integrated modelling of the impact of direct and indirect taxes using complementary datasets
June 30, 2017 | Journal Article

Authors: Michael Savage
Research Area: Taxation, Welfare and Pensions


Fiscal sustainability and demographic change: a micro-approach for 27 EU countries
June 12, 2017 | Journal Article

Authors: Mathias Dolls, Karina Doorley , Alari Paulus , Hilmar Schneider , Sebastian Siegloch , Eric Sommer
Research Area: Labour Markets and Skills | Migration, Integration and Demography | Taxation, Welfare and Pensions


Supporting family incomes: getting the balance right
June 8, 2017 | Budget Perspectives

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


Income distribution in Ireland: through recession, towards recovery
June 7, 2017 | Budget Perspectives

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


Distributional Impact of Tax and Welfare Policies: Budget 2017
December 14, 2016 | QEC Special Article

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


Front cover of Budget Perspectives paper Financial Incentives to Work: Comparing Ireland and the UK
June 17, 2016 | Budget Perspectives

Authors: Tim Callan, Cormac O'Dea , Barra Roantree , Michael Savage
Research Area: Taxation, Welfare and Pensions


Front cover of Fiscal Studies Changes in Income Distributions and the Role of Tax-benefit Policy During the Great Recession: An International Perspective
June 9, 2016 | Journal Article

Authors: Olivier Bargain, Tim Callan , Karina Doorley , Claire Keane
Research Area: Taxation, Welfare and Pensions


Journal cover Indirect Tax Reform and the Specification of Demand: the Case of Ireland
February 4, 2016 | Journal Article

Authors: Michael Savage
Research Area: Taxation, Welfare and Pensions


Distributional Impact of Tax, Welfare and Public Service Pay Policies: Budget 2016 and Budgets 2009-2016
December 16, 2015 | QEC Special Article

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


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