# Nevin Institute's useful summary of national tax data



## Brendan Burgess (19 Sep 2013)

The Nevin Institute has published a document entitled 
[broken link removed]  Sept 2013 

This is the background information to their very questionable 
Nevin Institute's proposals for increasing taxes on higher earners

If you can put their misleading nonsenses about effective tax rates to one side,  the document contains a number of very useful tables

*Table 11  - Top 30 Tax Expenditures *
Employee PAYE credit : €2.9 billion 
Married Person's credit: €2.6 billion 
Health expenses: €126 million 
Investment in films: €65m

*Table 12 - Cost of Discretionary Tax Reliefs and (Savings if they were standardised )*
PRSAs  €77m (€25m) 
Health expenses - nursing homes €23 m (€6m)

*Table 13 Cost of Pension Related Tax Reliefs *
Total cost : €2.4 billion 
(Of course this is not correct, as the tax is deferred and not relieved) 

Table Appendix 5 - Baseline Effective Tax Rates 
Income €110k - tax for a singe person 42.1% (not the 22.5% they quote in their household income) 

*Table Appendix 6  - Summary of Revenue's Gross Income and effective tax rate *
Band: €100 -€120k : Effective tax rate 31.33% (not the 22.5% they quote in their household income) 
(This is income per case - a case is either a single person or a married couple) 

*Table Appendix 7 Cost of property reliefs 
*2010: €328 million


----------

