People on higher incomes in Ireland pay more tax than their counterparts in Sweden, Spain, the UK and the US.
That's according to the Irish Tax Institute, which is publishing a tax guide for the budget today.
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It's been comparing the regime here with key competitor countries, and is warning about its potential impact on attracting talented workers from abroad.
Brian Keegan, Director of Taxation at Chartered Accountants Ireland says the situation's arisen as a result of decisions in recent years.
