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The Government's tax individualisation policy was controversially introduced by then Minister for Finance Charlie McCreevy in 1999.

Despite the furor, the policy remained. In the intervening 11 years, changes in tax policy have meant that one-income married couple with children can pay up to €6,240 more in tax each year than a two-income married couple on the same earnings.

This amounts to €120 per week. A discrepancy of this magnitude can only be justified if there are overwhelming economic and social reasons for such different treatment.

In March 2007, the Iona Institute published a paper on the Government's individualisation policy. The paper, the Institute's first, was launched by Labour Finance Spokesperson Joan Burton, who also wrote the foreword to the paper.

Written by lawyer John P Byrne, the paper, Tax Individualisation: Time for a Critical Rethink, argued that that the tax treatment of one-income married couples amounted to an injustice that should be rectified. One-income married couples and two-income married couples should be treated on the same basis for tax purposes."

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