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Category: Taxation

If Ireland raised its Corporation Tax Rate to 15%, would the economy collapse?

Paul Sweeney 08/07/2021

Ireland has had a low rate of corporation tax of 12.5% since 2003. If two decades later, the rate was raised by 2.5% to a minimum rate of 15%, as …

An effective corporation-tax system for the EU

Paul Sweeney 07/11/2020

This blog post first appeared in Social Europe. The European social contract is broken. The largest companies are no longer contributing …

The Apple Judgement

Jim Stewart 27/07/2020

The Apple Judgement (1) has been widely acclaimed as a vindication for Ireland, its tax regime and policies towards FDI. Apart from Apple itself, it …

How Businesses Can Survive the Lockdown

Paul Sweeney 01/05/2020

Many argue that bad businesses should not be supported by the state. However, if this pandemic’s lockdown lasts a long time, it is going to …

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 …

Is Ireland a Tax Haven?

Jim 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

Jim 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

Jim 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 …

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