This paper aims at discussing the main features of Ireland’s tax system. Due to the reforms of the last decade, this small country is now characterized by an interesting combination of good economic growth and strong budgetary situation, along with a low fiscal pressure, in particular on corporations and labour.
Ireland
SOMMACAL, ALESSANDRO
2004
Abstract
This paper aims at discussing the main features of Ireland’s tax system. Due to the reforms of the last decade, this small country is now characterized by an interesting combination of good economic growth and strong budgetary situation, along with a low fiscal pressure, in particular on corporations and labour.
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