智库指出，爱尔兰是个税负担最重的国家之一

Core Insights - Ireland ranks as one of the countries with the heaviest personal income tax burden among 38 developed nations, primarily due to its high tax rates and relatively low income levels [1] Tax Structure - The personal income tax system in Ireland consists of only two tax brackets: 20% and 40% [1] - Individuals earning over €44,000 and married couples or civil partners with one income exceeding €53,000 are subject to the higher 40% tax rate [1] Dividend Taxation - Ireland has the highest personal dividend income tax rate among OECD countries at 51% [1]