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

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Contributors

Vic Duggan

Vic Duggan is an independent consultant, economist and public policy specialist catering …

James Stewart

Dr James Stewart is Adjunct Associate Professor at Trinity College Dublin. His research …

Shana Cohen

Dr. Shana Cohen is the Director of TASC. She studied at Princeton University and at the …