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This annuity taxation can be compared to a compulsory purchase annuity taxation can be compared to a compulsory purchase annuity for a pension where all the income is taxed as earned income.
The United Kingdom famously did this after World War II by raising marginal tax rates on earned income to more than 99 percent and, for some other kinds of income, to more than 100 percent.
The remittance basis does not apply to other types of earned income arising in the Republic of Ireland.
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