Tax reforms should target those on low to middle incomes, according to IMPACT, the union which represents tax officers and inspectors. The union has just submitted a report to the Oireachtas Committee on Finance and General Affairs which advocates a similar approach to the Government.
However, it goes further by advocating the introduction of tax credits and argues against big cuts in the marginal rate of PAYE, saying this would benefit the well off disproportionately. It also says there should be no more tax amnesties.