@article {Payroll1985,
title = {Payroll Tax Incidence, The Direct Tax Burden and The Rate of Return on State Pension Contributions in Ireland},
year = {1985},
url = {https://www.esri.ie/publications/payroll-tax-incidence-the-direct-tax-burden-and-the-rate-of-return-on-state-pension-contributions-in-ireland},
author = {Hughes, Gerry},
journal = {General Research Series 120},
}