TABLE II: DSFA TAX FOR VARYING BASE CASE SALE PROPORTIONS 643
TABLE III: DSFA TAX FOR VARYING BASE CASE SALE PROPORTIONS 643
apportionment concept, in particular the DSFA method.
origin-based elements of a DSFA tax, including those arising from
by adopting DSFA themselves, because other nations have the
Part III contributes to the question of whether global DSFA would
The DSFA pays Child Benefit on behalf of most children in the State but no data on applicant's incomes are required or collected.
The DSFA has detailed information on the means of CB households in which individual adults are in receipt of assistance payments but no information on which to measure family income in that large majority of CB households where no adult is in receipt of a means-tested payment.
One possible form of collaboration between the two bodies may be suggested, based on three steps: (i) using the current CB application form to acquire the data that link parents and their children; (ii) providing the second-tier support as a tax credit as a default position; (iii) having DSFA make a direct payment to qualifying parents not in a position to benefit from the full amount of the tax credit and, of course, to parents dependent on welfare and not registered for tax.
Every Child Benefit recipient would be invited by the DSFA to register as also potentially eligible for the second-tier child income support on the basis that their 'family income' (that of the CB applicant along with that of her or his partner/spouse) is, or could fall, below a clearly communicated threshold.
The DSFA would pass this information on the adults responsible for rearing each CB child to Revenue.
Revenue would inform parents with incomes too low to benefit from the full tax credit of this fact and invite them to apply to DSFA for a direct payment in lieu of part or all of the tax credit.