The Irish Tax Institute's report, 'Perspectives on Ireland's Personal Tax System - A Medium to Long Term Approach', offers some interesting analysis. For example, at the lower end, a worker on €25,000 earns 1.4 times the salary of a person on €18,000 but pays 5.6 times the tax.
People €55,000 pay more tax than in Sweden, Spain, Switzerland and the US and over €800 more than in the UK. Meanwhile, a worker on €75,000 earns three times the amount of a person on €25,000 but pays almost eight times the amount of tax.
The impact of high taxes can already be seen in the squeezed middle but differences really accelerate at higher income levels, with the capping of recent tax reductions at salaries of €70,044 having an impact.
A worker on €100,000 earns 5.6 times the amount of a person on €18,000 and pays almost 66 times the amount of tax. If you compare them with the person on €25,000, they earn four times the salary but pay over 11.7 times the amount of tax. And at €100,000, Ireland remains at the upper end of the global rankings, ahead of taxpayers in France, Spain and the UK, amongst others.
A worker on €120,000 earns 6.7 times the amount of a person on €18,000 and pays over 83 times the amount of tax.