http://www.nerinstitute.net/research/Household_Tax_Contributions/New research on the total amount of tax Irish people pay finds that, on average, 24% of gross income is taken by tax - both direct and indirect.
However, it finds that because of indirect taxes such as VAT, the poorest 10% pay a bigger share of their income to the tax authorities than the richest 10%.
In Ireland’s income tax system, the more money you earn, the more tax you pay - on average 23% for the top 10%, 0.3% for the bottom tenth.
However, there are also indirect taxes such as VAT or excise that we pay when we buy things.
Combining direct and indirect taxes produces a different picture.
Research by Dr Micheal Collins of the Nevin Economic Research Institute finds the poorest 10% pay just over 30% of their income in taxes.
This is mostly in the form of indirect taxes levied on the things they spend money on.
Meanwhile, the top 10% spend 29.5% of their income on tax - mostly in the form of direct income tax.
The combined tax burden produces a u-shaped graph, with the bottom and top of the income distribution paying most, and those on lower middle incomes paying least.
Dr Collins, a former member of the commission on taxation, says government should pay more attention to the effects of indirect taxes such as VAT on incomes.