Callan, T., Nolan, B., Keane, C., Lane, M., and Walsh, J. (2010). Restructuring Taxes, Levies and Social Insurance: What Role for Universal Social Charge?, Budget Perspectives 2011, Dublin: ESRI, https://www.esri.ie/publications/restructuring-taxes-levies-and-social-insurance-what-role-for-universal-social-charge