Dr. Nat O'Connor:

I would make the point that those on the average industrial wage are the higher earners. The average does not lie in the middle because not everyone has employment income and, of those who do, a couple will not pay the high rate of income tax until they earn between €45,000 and €65,000 between them, if they combine credits. A couple could bring an average industrial wage into their household but if the spouse is not working, they will not pay income tax at the higher rate. Only single people on the average industrial wage pay some income tax at the 41% rate and they pay the lowest amount of tax of all people on average wages in EU countries.