Category: Taxation


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 proposed and agreed upon on a worldwide basis (effectively by the OECD) would be acceptable, but reforms proposed by the Commission would not, because of the diminution of Irish sovereignty. However, many …



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 …

Time for Ireland to Act Honourably on Corporation Tax

Proinnsias Breathnach 22/02/2018

This is a reproduction of an article published previously on the Ireland After NAMA blog site.   The recent World Economic Forum at Davos brought …

The EU cannot stop us investing the proceeds of the sale of AIB

Paul Sweeney 02/06/2017

The Government is trying to shut down the debate over what should be done with the proceeds of selling AIB. It blames the EU’s Stability and Growth …

Time to Break Up the Monopolies

Paul Sweeney 26/05/2017

A major reform which helped saved capitalism from collapse was regular decisions to break-up trusts or large companies.  The 1890 Sherman Antitrust …

Good News on the Economy from Europe but a Warning?

Paul Sweeney 27/04/2017

There is some good news on the Irish economy from Eurostat. But hidden in the text is a warning to another member state, Luxembourg, that may …

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Contributors

Paul Sweeney

Paul Sweeney is former Chief Economist of the Irish Congress of Trade Unions.  He is a …

James Stewart

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

Nat O'Connor

Nat O’Connor is a member of the Institute for Research in Social Sciences (IRiSS) and a …