The Irish income tax system is one of the most progressive in Europe, according to a report by thinktank Publicpolicy.
According to Revenue data for 2009, there were 100,000 taxpayers who had an income of over €100,000, Publicpolicy said. They made up 4.7 per cent of taxpayers and they accounted for 22.6 per cent of income but paid 45.3 per cent of the income tax.
The Revenue data excludes social insurance contributions and income levies.
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