asked the Minister for Finance in respect of the years 1984 to 1987 inclusive the tax threshold as a percentage of average male industrial earnings and the effective rate of income tax for (a) a married person (b) a married person with two children where the spouse is not working and (c) a single person.
Written Answers. - Tax Threshold.
74.
The information requested is as follows:
|
Tax Year |
Tax threshold as percentage of average male industrial earnings. |
Effective rate of income tax for a worker on average male industrial earnings |
||||
|
(a) Married person |
(b) Married with two children |
(c) Single person |
(a) Married person |
(b) Married with two children |
(c) Single person |
|
|
% |
% |
% |
% |
% |
% |
|
|
1984/85 |
45.2 |
47.3 |
27.1 |
19.2 |
18.5 |
30.1 |
|
1985/86 |
43.4 |
45.3 |
25.8 |
19.8 |
19.1 |
30.9 |
|
1986/87 |
43.1 |
43.1 |
25.8 |
19.9 |
19.9 |
31.3 |
|
1987/88 |
41.4 |
41.4 |
24.8 |
20.5 |
20.5 |
32.3 |
Notes:
(1) It is assumed that no tax reliefs or allowances are available other than the personal allowance, PAYE allowance, PRSI allowance and child allowance in the case of the married taxpayer with two children.
(2) The figures for average male industrial earnings are derived from the entries in the CSO series, "Gross Earnings and Hours Worked for Male and Female Industrial Workers (Adult Rates) by Sector". The CSO data for transportable goods industries were used.
(3) The married examples assume that only one spouse was in receipt of a wage.