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Income Taxes and the Earnings Distribution

Income Taxes and the Earnings Distribution

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Author

Micheál Collins

Summary

Income taxation represents the principal method by which the state collects its taxation revenue in the Republic of Ireland. Currently, individuals contribute income related taxation to the state by means of three distinct payments: income tax, the Universal Social Charge (USC) and Pay Related Social Insurance (PRSI).

This Research inBrief examines the structure of the current system in the context of the distribution of earnings. 

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