Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I have a final question. If I were to look for evidence that is based on research, what would be the best type of research to show me that marginal tax rates in this State are a deterrent to employment and, in the opinion of policy decision-makers like Dr. McDonnell, should therefore be reduced? I wish to clarify that I disagree completely with this theory. When representatives of the ESRI appeared before this committee last year, they said there was no such evidence at all. They suggested that child care costs were a greater deterrent to employment than marginal tax rates.