Category: Taxation
Reforming the EU
Paul Sweeney 07/01/2020
An EU rule which must be radically reformed is the Stability and Growth Pact (SGP). It is a set of rules intended to ensure member states in the Union maintain fiscal discipline. The key is that member states must stay within the max of a 3% of GDP budget deficit while maintaining a 60% debt- to-GDP ratio. Governments are punished if they don’t …
Is Ireland a Tax Haven?
James Stewart 05/04/2019
For several years various government ministers have stated ‘Ireland is not a Tax Haven’ and the ‘Double - Irish has ended’. Both of these …
Corporate tax policy in Ireland
James Stewart 12/03/2019
Tax incentives to attract foreign direct investment (FDI) have been the main tool of industrial policy in Ireland for over 50 years. As a result, …
A digital tax is coming
13/11/2018
The EU proposal to introduce a form of digital services tax (DST), that is, a tax on the sales revenues of firms whose main activities are in the …
Ireland and EU Corporate Tax Reform: Part II
James Stewart 13/05/2018
Ireland and EU Corporate Tax Reform: The Sovereignty Argument. As noted in a previous blog, the Irish Governments maintains that tax reform …
Ireland and EU Corporate Tax Reform
James Stewart 03/05/2018
Corporate tax reform is a key objective of EU policy. Examples include proposals for a harmonized corporate tax system (Common Corporate Tax Base …
Towards a fair and efficient tax regime
Robert Sweeney 20/04/2018
Successive EU treaties on the one hand, and the ability of the ECB to pull the rug from under naughty nations on the other, implies that the level …
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Contributors
Robert Sweeney
Robert Sweeney is a policy analyst at TASC and focuses on issues surrounding Irish …
Nat O'Connor
Nat O’Connor is a member of the Institute for Research in Social Sciences (IRiSS) and a …
Alicja Bobek
Alicja Bobek has a PhD in Sociology from Trinity College Dublin, an MA in Sociology and …