Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

The evidence also points to the fact we have marginal tax rates that are very high in comparison to other countries in the OECD against which we compare ourselves. Workers enter the higher rate of income tax at a low level in the Irish tax code. Over time, I want to change this. The Deputy may take a different view, but I do not believe it is fair that somebody on an average wage is already paying the higher rate of income tax. Over time, that is something I want to see changed.