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]

（原标题：智利位列2025年全球税收竞争力第28位） 智利《金融日报》10月21日报道，根据美国税收基金会发布的"2025年国际税收竞 争力指数"最新排名结果，智利在38个参评国家中位列第28位，尽管依然靠后，但不再 垫底且优于冰岛、比利时、爱尔兰、英国、葡萄牙、西班牙、波兰、哥伦比亚、意大 利和法国。该指数评估依据包括税收竞争力和中立性，涵盖40多项税收政策变量，涉 及税率和税收结构，如企业税率、个人所得税、消费税、财产税以及海外企业税收待 遇等。 ...