Tagged with: corporationtax


Ireland’s corporation tax revenue is set for a large fall

Rory O'Farrell 28/09/2022

Ireland has received bumper corporation tax revenue over the past decade, something which has puzzled many economists. The Irish Fiscal Advisory Council estimate that €22 billion of receipts over the past seven years cannot be explained by activity in Ireland. However, that is not to say it cannot be explained. The below figure compares the net …



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 …

The Irish fiscal straitjacket

Robert Sweeney 30/10/2019

These are eventful times for the Irish economy. We are told a variety of ‘storm clouds’ have been forming internationally which, it is claimed, …

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, …

Ireland needs to upset the Apple cart on corporate tax

David Jacobson 26/10/2018

Ireland has been subject to a great deal of international criticism about its corporate tax regime. While Irish people might feel defensive about …

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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