Ireland's Department of Finance has published the Budget 2024 Tax Strategy Group papers, which provide an overview of issues and related developments, as well as options for tax policy changes for consideration while drafting the budget. The papers are summarized as follows: Income Tax (TSG 23/01) Issues covered in this paper include a summary of tax yields, information on the distribution of income tax and USC, and an update on relevant reviews including refundable tax credits, remittance basis of taxation and developments in relation to pensions tax provisions. Pay Related Social Insurance (TSG 23/02) This paper discusses PRSI, step effects...