Ireland’s competitive Corporation Tax rate hides the fact that, taken holistically, Ireland’s taxation system is uncompetitive compared to international peer countries. Specifically, Ireland’s Personal Taxation rates make it distinctly uncompetitive, especially for the indigenous businesses who conduct the majority of their commerce in the State, for whom the cost of creating and maintaining a job has far more of an impact on their competitiveness than Corporation Tax. In particular, Ireland’s high personal tax rates make it far more difficult for our home-grown indigenous businesses to attract and retain talented