Dr. Nat O'Connor:

A couple both of whom are on the average industrial wage will not pay at the marginal rate until they reach €65,000 because it is optimised in terms of tax credits, tax bands and so on. Marriage plays an important role also. Somebody might be on the average industrial wage but his or her spouse might only work part-time or earn lower wages. They can combine credits. They might not pay at the marginal tax rate until they reach €40,000, €45,000 or €50,000. Marriage is important in terms of the exchange of tax breaks between spouses.