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4. APPENDIX The SWITCH model provides a detailed and accurate representation of almost all aspects of the Irish personal tax and benefit system. It does not include taxes on businesses (like corporation tax), which are difficult to assign to individual households, or expenditure on public services, which unlike cash transfers provided through the benefit system, are conceptually difficult to assign a value to (O’Dea and Preston, 2014).
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44. The main measures we include in our analysis of Budget 2022 using SWITCH are: DIRECT TAXES - Increase in income tax bands and credits; - Increase (and cash freeze) to various USC and PRSI thresholds. INDIRECT TAXES - Carbon tax increase; - Tobacco tax increase; - Cash freeze to other duties. SOCIAL WELFARE - Personal rate of benefits increased with proportional increases for qualified adults and children; - Working Families Payment increase; - Living Alone Allowance increase; - Fuel Allowance payment and threshold increase; - Carer’s Allowance disregard increase; - Disability Allowance earnings limit increase. OTHER - Extension of National Childcare Scheme (NCS) Universal Subsidy to under 15s; cash freeze to NSC thresholds and rates of payment.
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1. Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada. (2025). Lavecchia, Adam ; Stutely, James.
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2. Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada. (2025). Lavecchia, Adam ; Stutely, James.
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3. Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada. (2025). Stutely, James ; Lavecchia, Adam.
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4. Does economic growth reduce or increase pollution? An examination of Croatia’s sector-specific Environmental Kuznets Curve. (2024). Srdelic, Leonarda ; Barisic, Radoslav.
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5. The effect of tax incentives on retirement saving. (2024). O'Brien, Laurence.
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6. The effect of tax incentives on private pension saving. (2023). O'Brien, Laurence.
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7. Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy. (2023). Alosa, Francesco.
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8. A corporate finance perspective on environmental policy. (2022). Inderst, Roman ; Heider, Florian.
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9. A Guide to Using the Synthetic Control Method to Quantify the Effects of Shocks, Policies, and Shocking Policies. (2022). Adhikari, Bibek.
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10. Carbon pricing and power sector decarbonization: Evidence from the UK. (2022). Leroutier, Marion.
    In: Journal of Environmental Economics and Management.
    RePEc:eee:jeeman:v:111:y:2022:i:c:s0095069621001285.

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11. How effective is carbon taxation on residential heating demand? A household-level analysis. (2022). Weber, Sylvain ; Ott, Laurent.
    In: Energy Policy.
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12. The German eco tax and its impact on CO2 emissions. (2022). Runst, Petrik ; Hohle, David.
    In: Energy Policy.
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13. Evaluating carbon tax policy: A methodological reassessment of a natural experiment. (2022). Arcila Vasquez, Andrés ; Baker, John D.
    In: Energy Economics.
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14. Understanding public support for international climate adaptation payments: Evidence from a choice experiment. (2022). Kruse, Tobias ; Atkinson, Giles.
    In: Ecological Economics.
    RePEc:eee:ecolec:v:194:y:2022:i:c:s0921800921003803.

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15. Effects of Carbon Pricing on Inflation. (2022). Moessner, Richhild.
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16. Green governments. (2022). Wüthrich, Kaspar ; Potrafke, Niklas ; Wuthrich, Kaspar.
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17. Protectionism and economic growth: Causal evidence from the first era of globalization. (2022). Ruthardt, Fabian ; Potrafke, Niklas ; Wuthrich, Kaspar.
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18. Protectionism and economic growth: Causal evidence from the first era of globalization. (2021). Wüthrich, Kaspar ; Ruthardt, Fabian ; Potrafke, Niklas ; Wuthrich, Kaspar.
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19. Quasi-carbon taxation - The German eco tax and its impact on CO₂ emissions. (2021). Runst, Petrik ; Hohle, David.
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20. Evaluation der Wirksamkeit von Meisterprämien im Handwerk. (2021). Runst, Petrik.
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21. The effect of carbon pricing on technological change for full energy decarbonization: A review of empirical ex‐post evidence. (2021). Lilliestam, Johan ; Bersalli, German ; Patt, Anthony.
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22. The employment double dividend of environmental tax reforms: exploring the role of agent behaviour and social interaction. (2021). van den Bergh, Jeroen ; Klein, Franziska.
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23. Optimal carbon taxation and horizontal equity: A welfare-theoretic approach with application to German household data. (2021). Kalkuhl, Matthias ; Franks, Max ; Edenhofer, Ottmar ; Hansel, Martin C.
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24. Stick or Carrot? Asymmetric Responses to Vehicle Registration Taxes in Norway. (2021). Soldani, Emilia ; Ciccone, Alice.
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25. The effect of a carbon tax on per capita carbon dioxide emissions: evidence from Finland. (2021). Jean-David, Elbaum.
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26. Ratio Working Paper No. 352: More from less? Economic growth and sustainability in Sweden. (2021). Grafström, Jonas ; Grafstrom, Jonas ; Sandstrom, Christian.
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27. Tradable instruments to fight climate change: A disappointing outcome. (2021). Quirion, Philippe.
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28. Carbon Pricing and Power Sector Decarbonisation: Evidence from the UK. (2021). Leroutier, Marion.
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29. Impact of Carbon Tax Increase on Product Prices in Japan. (2021). Yamagishi, Ken ; Nakano, Katsuyuki.
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30. Options for raising tax revenue in Ireland. (2021). Roantree, Barra ; Kakoulidou, Theano.
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31. Budget 2022. (2021). Roantree, Barra ; O'Malley, Seamus ; Kakoulidou, Theano ; Doorley, Karina.
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32. Quarterly Economic Commentary, Winter 2021. (2021). Disch, Wendy ; McQuinn, Kieran ; Shiel, Eva ; Kenny, Eoin ; O'Toole, Conor ; Coffey, Cathal.
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33. The social multiplier of environmental policy: Application to carbon taxation. (2021). van den Bergh, Jeroen ; Savin, Ivan ; Konc, Theo.
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34. Trust and CO2 emissions: Cooperation on a global scale. (2021). Carattini, Stefano ; Jo, Ara.
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35. Distributional effects of carbon pricing when considering household heterogeneity: An EASI application for Austria. (2021). Kulmer, Veronika ; Kortschak, Dominik ; Eisner, Anna.
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36. Taxes, tolls and ZEV zones for climate: Synthesizing insights on effectiveness, efficiency, equity, acceptability and implementation. (2021). Wolinetz, Michael ; Axsen, Jonn.
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37. Does an early start help or hurt? Statehood, institutions and modern climate change policies. (2021). Fredriksson, Per ; Ang, James.
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38. Understanding regressivity: Challenges and opportunities of European carbon pricing. (2021). Sterner, Thomas ; Labeaga, Jose ; Kornek, Ulrike ; Feindt, Simon ; Ward, Hauke.
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39. Inequality and the Environment: The Economics of a Two-Headed Hydra. (2021). Sager, Lutz ; Drupp, Moritz ; Kornek, Ulrike ; Meya, Jasper N.
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40. Pricing for a Cooler Planet: An Empirical Analysis of the Effect of Taxing Carbon. (2021). Mideksa, Torben.
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41. Optimal Carbon Taxation and Horizontal Equity: A Welfare-Theoretic Approach with Application to German Household Data. (2021). Kalkuhl, Matthias ; Franks, Max ; Edenhofer, Ottmar ; Hansel, Martin C.
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42. Beyond Carbon Pricing: Tax Reform is Climate Policy. (2021). Green, Jessica F.
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43. COVID-19, Klimawandel und Konjunkturpakete. (2020). Schratzenstaller, Margit ; Köppl, Angela ; Schleicher, Stefan ; Steininger, Karl W ; Koppl, Angela.
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44. Fiscal goals of regulating the activities of the institute of controlled foreign companies in the digital economy. (2020). Voronkova, Olga ; Kashirskaya, Liudmila V ; Vasyutkina, Lidia ; Spabekov, Galymzhan O ; Dudukalov, Egor V ; Sevbitov, Andrei V.
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45. The effect of an electricity tax on aggregate electricity consumption: evidence from Basel. (2020). Luechinger, Simon ; Krebs, Benjamin.
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46. The Macroeconomic Impact of Europe’s Carbon Taxes. (2020). Stock, James ; Metcalf, Gilbert.
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47. Carbon Pricing Efficacy: Cross-Country Evidence. (2020). Burke, Paul ; Best, Rohan ; Jotzo, Frank.
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48. The chicken or the egg: Technology adoption and network infrastructure in the market for electric vehicles. (2020). van Dijk, Jeremy ; Lanz, Bruno ; Delacretaz, Nathan.
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49. The Ability Gradient in Bunching. (2020). Waldenström, Daniel ; Bastani, Spencer.
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50. Les instruments de marché dans la lutte contre le changement climatique : quel bilan après 20 ans ?. (2020). Quirion, Philippe.
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51. Carbon taxes, poverty and compensation options. (2020). O'Malley, Seamus ; Curtis, John ; Roantree, Barra.
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52. Rethinking the choice of carbon tax and carbon trading in China. (2020). Lin, Boqiang ; Jia, Zhijie.
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53. What explains carbon-pricing variation between countries?. (2020). Best, Rohan ; Zhang, Qiuyue.
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54. Dosis facit effectum why the size of the carbon tax matters: Evidence from the Swedish residential sector. (2020). Runst, Petrik ; Thonipara, Anita.
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55. Protectionism and Economic Growth: Causal Evidence from the First Era of Globalization. (2020). Wüthrich, Kaspar ; Ruthardt, Fabian ; Potrafke, Niklas ; Wuthrich, Kaspar.
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56. Green Governments. (2020). Wüthrich, Kaspar ; Potrafke, Niklas ; Wuthrich, Kaspar.
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57. Carbon pricing and the elasticity of CO2 emissions. (2020). Pretis, Felix ; Dolphin, Geoffroy ; Rafaty, R.
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58. Energy mix persistence and the effect of carbon pricing. (2020). Burke, Paul ; Best, Rohan.
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59. Principles and practice of taxing small business. (2019). Adam, Stuart ; Miller, Helen.
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60. Carbon Taxation: A Tale of Three Countries. (2019). Sterner, Thomas ; Jaccard, Mark ; Criqui, Patrick.
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61. Carbon Taxation: A Tale of Three Countries. (2019). Sterner, Thomas ; Criqui, Patrick ; Jaccard, Mark.
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