Governments love PAYE. Not only is the yield predictable, but PAYE tax hits the coffers in a steady stream during the year. It doesn’t come in in big unpredictable lumps like corporation tax payments or income tax paid by the self-employed. As last week’s exchequer returns showed, it is a major component of the total tax take (in Ireland’s case about 25 per cent of the total) and therefore must be jealously guarded....
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