A blue pencil lies across a payslip displaying various figures

Taxation, Welfare and Pensions

Research examines the design of the tax, welfare and pensions system, with a focus on the effects it has on individuals, redistribution and incentives to work. Much of this work uses SWITCH – the ESRI tax and benefit model – to simulate the impact of actual or proposed reforms on households.

Conference at the ESRI
Pre- and post-Budget analysis

Papers from the annual Budget Perspectives conference provide analyses of policy issues relevant to the upcoming Budget. The annual post-Budget analysis assesses the effect of changes to the tax and welfare system, including their distributional impacts.

The word pensions is displayed on the screen beside a pen and a calculator
Pensions

Research examines the adequacy of retirement income, the sustainability of the pension system and proposed reforms to pension contributions.

Skilled worker wearing a blue apron is operating a machine in a warehouse
Financial incentives to work

A number of publications examine if tax and benefit systems in Ireland strike a balance between providing an adequate safety net to those who need it and maintaining incentives to take up employment.