Dr. Tom McDonnell:

The OECD data would suggest that. Given the way income tax systems are structured in all the different countries, however, it is important to note that the data is taking a static person. It is a single person, of course, it is not a family, and it is a person on a particular wage. To get a fuller picture, and we are publishing a paper on this in advance of the budget, one has to look at the entire distribution. That does not necessarily imply that Ireland is bottom across the distribution. It simply refers to that static point, which is the one they use, which is the 100%. However, they also do it for 50%, 250% and 150%. They do it for families versus single persons. They do it to include children. Ireland's position will move up and down based upon that.