Nevin Institute's useful summary of national tax data

[Brendan Burgess]

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