This is posted for the benefit and interest of those who may not be subscribers to Ireland’s Iona Institute website. It reveals the startling way in which the country’s tax system is penalising the traditional family – and what hurts the family ultimately hurts society.

The Institute has commissioned this paper and it should shame those who are victimising families where one parent opts to stay at home and follow the surest way of building an affectionate, attractive and healthy family environment. The ideology which has left us with this iniquitous system is as stupid as it is unjust. Judge for yourself.