Dr. Nat O'Connor:

There are a few things at play. Revenue publishes statistics for income distribution. They show a figure of 2.8 million people across 2 million tax cases. It includes people in employment but also pensioners who might make a tax declaration. Of the 2 million tax cases, only 200,000 have an income of, say, €75,000 or more; that is one in ten. If we take a couple, each of whom is on the average industrial wage, they are on a figure of €75,000.