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THE TAX QUESTION No 1: Who pays what:It is hard to see how any equitable increase in income taxes would not seek a significant contribution from the better-off, writes COLM KEENA

IT IS difficult to review the figures on who pays income tax without being diverted to the question of the distribution of income within Irish society. It is commonly said that Ireland has a progressive income tax system in that the higher earners in society pay the vast bulk of the income tax collected each year, and the State’s lowest income earners pay little or no income tax. An examination of the figures shows that this is indeed the case.