Brian Cowen (Laois-Offaly, Fianna Fail)

The changes to the income tax regime since 1997 — the Deputy's party halted reductions in tax for workers — mean that the average tax rate has been reduced at all income levels. After the last budget I brought in, the average tax rate for a single person on the average industrial wage will be 15% as compared with more than 27% in 1997.

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