A KPMG survey covering 86 countries notes that Ireland has registered the highest rate increase of any country this year, due to the application of the income levy.

Per the study Ireland is now in the top twenty taxing countries for individuals on very high incomes ($300,000+) but much lower down the scale for lower incomes, a statistic which reflects the progressive nature of our tax system. KPMG observes that the global decline in top personal income tax rates over the past seven years may be coming to an end as governments seek new funds for budgetary and stimulus packages.

The KPMG study is available at http://www.kpmg.com/Global/IssuesAndInsights/ArticlesAndPublications/Pages/income-tax-social-security-survey-2009.aspx.

It is possible that in real terms, the Irish tax system is much more rigorous on higher earners than in other countries, due to the operation of the limits on tax reliefs claimed by high income individuals.