Dr. Nat O'Connor:

Tax reliefs are generally inequitable. Ireland has many tax reliefs. With tax reliefs such as health insurance or pensions, 80% of the benefit goes to the top 20% of earners. Many people are caught in the middle. They do not have a medical card, but they do not have enough income to claim back any tax. So they are worse off and these kinds of tax relief reduce the overall progressiveness of the income tax system.