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Ireland's Tax Expenditure System: International Comparisons and a Reform Agenda

  • Speakers: Dr Micheal Collins, Department of Economics, Trinity College Dublin and Mary Walsh, Chartered Accountant

  • Date: Tuesday 30 November 2010 from 6 to 7.30 pm

  • Venue: Room 3.19 in Aras an Phiarsaigh, Trinity College Dublin

Seminar to launch the publication of Ireland's Tax Expenditure System: International Comparisons and a Reform Agenda. This study is the 25th in the series 'Studies in Public Policy' published by Trinity's Policy Institute. The series aims to bridge the gap between the academic and professional policy communities and to make a real difference to public policy debate in Ireland.

speaker_pictureThe study was launched by Mr Frank Daly, Chairman of the National Asset Management Agency (NAMA).

Presentation

Blue Paper

blue_paper_pictureAll Blue Papers are available for purchase from the Policy Institute for €10. To place an order please email policy.institute@tcd.ie indicating the Blue Paper title, reference number and required quantity. A PDF version of the document can be accessed below:

Ireland's Tax Expenditure System: International Comparisons and a Reform Agenda (PDF, 573KB)

 

Programme

Tax Expenditures, also known as tax incentives or tax breaks, represent an infrequently explored and little understood area of Irish public policy. Despite this, they account for more than 11 billion Euro per annum in exchequer revenue forgone - equivalent to over 5.5% of GDP and more than one-fifth of total tax revenue (2006 figures).

The study examines the current tax expenditure regime in Ireland and highlights the role that tax expenditures should play in the Budgetary adjustment planned for late 2010 and in subsequent years. The paper reviews the nature and scale of Ireland's tax expenditure system in a national and international context. It then considers their impact, advantages, limitations and consequences. Finally the paper outlines a series of reforms to tax expenditures; reforms which if implemented would yield the exchequer considerable savings and establish a more appropriate and better administered tax expenditure system.

Speaker Biographies

Dr Micheal Collins is a lecturer at the Department of Economics, Trinity College Dublin. Mary Walsh is a Chartered Accountant. Both are former members of the Commission on Taxation.

Frank Daly is Chairman of the National Asset Management Agency (NAMA) and was Chairman of the Commission on Taxation (2008-09). He is a former Chairman of the Revenue Commissioners

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Last updated 13 June 2014 policy.institute@tcd.ie .