OECD: Ireland has the most progressive income tax system in the EU (for single people?)

Public Policy.ie has a note here summarising the latest data from the OECD:

Ireland has the Most Progressive Income Tax System in the EU

Ireland has the most progressive income tax system (including employee social insurance contributions) in the EU. The tax paid by a single person on two-thirds average earnings(average earnings are just under €35,000) is the fifth lowest in the OECD (out of 34 countries) after Mexico, Chile, Korea and Israel. If raised to Danish levels a single person in Ireland would pay almost €4,700 more in tax on an income of about €23,000.

The tax paid by a single person on average earnings is the 27th highest in the OECD.

If we look at the tax payable (excluding PRSI), the tax paid by a single person on one and two-thirds average earnings is the 9th highest in the OECD .

This note seems to refer to single people only.

I presume that the OECD looked at married couples as well.

I would guess that low income married couples in Ireland pay much less tax than they would pay anywhere else in Europe. And for this reason, high earners pay much higher taxes as the tax base is so low.

http://www.oecd.org/ctp/tax-policy/taxing-wages-20725124.htm

OECD Taxing Wages 2016 data.


OECD Taxing Wages 2016 - Ireland report
http://www.oecd.org/tax/tax-policy/taxing-wages-ireland.pdf