In such circumstances, some - those with Irish resident employers - would be liable to tax at the Irish tax rates with income tax and USC, and a potentially higher effective tax rate, while others, those with non-resident employers, would be liable to tax at the tax rates in the other jurisdiction and a potentially lower effective tax rate. Tapering tax credits at a rate of 2.5% on individual incomes above €100,000 and introducing a 3% solidarity tax on portions of individual incomes above €140,000 would not change the effective tax rate on a full rate PRSI individual income of €100,000 but it would increase the effective tax rate on full rate PRSI individual income of €120,000 to 41.8%.

I am of the view that 20% is the appropriate rate for capital gains tax, as it is for the lowest rate of income tax, and that it should remain at that level.

Key terms by TF-IDF across 14,249 words from 11 speakers. The summary quotes the highest-scoring sentences verbatim — nothing is paraphrased.