@article {Tax2009,
title = {Tax on Child Benefit Fairest for Low-Income Families},
year = {2009},
url = {https://www.esri.ie/publications/tax-on-child-benefit-fairest-for-low-income-families},
author = {Callan, T., and Nolan, B.},
journal = {Irish Times, 27 October 2009},
}