@article {Restructuring2010,
title = {Restructuring Taxes, Levies and Social Insurance: What Role for Universal Social Charge?},
year = {2010},
url = {https://www.esri.ie/publications/restructuring-taxes-levies-and-social-insurance-what-role-for-universal-social-charge},
author = {Callan, Tim and Nolan, Brian and Keane, Claire and Lane, Marguerita and Walsh, John R},
journal = {Budget Perspectives 2011},
}