Irish Tax Reports 2017

Irish Tax Reports is the only comprehensive set of reports of Irish tax cases published. This unique set brings together all the important tax cases in Ireland since the foundation of the State. This book is updated to contained the 2017 tax cases and, as with previous editions of this book, it also serves as a cumulative tables and index volume for the six volumes of Irish Tax Reports. A chronological list of the cases, from 1922-2017, is provided along with key words relating to each case and the references indicating where the case was previously reported. Many previously unreported judgments are included, as are many of the cases stated. Each spring, all new cases from the previous year are published in a bound paperback volume along with a case summary, updated cumulative tables and an index. These annual volumes are merged and republished in hardback form, every four to five years, allowing users to maintain and expand their hardback sets. Volumes may also be purchased separately. The tables and this index should ensure that the required cases are easily and quickly located.

This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers.

This Selected Issues paper provides an overview of income distribution and the welfare system in Ireland, with a focus on the crisis and postcrisis periods. Ireland’s flexible economy and strong social safety net helped mitigate the adverse effects of the property-driven crisis. Although economic conditions are improving rapidly, lifting employment, ongoing efforts are needed to address the lingering impact on those hardest hit, including the long-term unemployed and unemployed youth. Consistent efforts are needed to support sustainable and inclusive growth and meet ambitious social targets, including the reduction of consistent poverty to 2 percent by 2020.

Irish Tax Reports is the only comprehensive set of reports of Irish tax cases ever published. This unique set brings together all tax cases in Ireland since the foundation of the state. Many previously unreported judgments are included, as are many of the cases stated. Each spring, all new cases from the previous year are published in a bound paperback volume along with new Cumulative Tables and an index. These annual volumes are merged and republished in hardback form, every four to five years, allowing users to maintain and expand their hardback sets. Volumes may also be purchased separately. 1. Contents 2016 This outlines cases and determinations contained in the 2016 volume. 2. Contents 1922–2016 This is a chronological list of all the cases reported, which also shows key words relating to each case and references indicating where the case was previously reported. 3. Cases 2016 These are all the relevant cases since the 2014-15 publication. 4. Cases reported This is an alphabetical list of the cases reported. 5. Cases considered This is an alphabetical list of the cases referred to in judgments or cases cited in the cases reported in full. 6. Statutes considered This table lists, in alphabetical and numerical sequence, the statutory provisions considered by the courts. 7. Destination table (Taxes Consolidation Act 1997) This table enables the reader to trace the present location of legislation between 1967 and 1997. 8. Index This is an alphabetical subject index which sets out the subject matter of each case in the six volumes.

This book examines the politics of taxation in Ireland between the seventeenth and twenty-first centuries. Combining political, economic, and policy history, it contributes to a growing interdisciplinary literature on public finance, while also providing context for the ongoing debate on taxation and austerity in post-Celtic Tiger Ireland. Taxation, Politics, and Protest in Ireland illuminates a neglected aspect of Irish history, and will be of interest to scholars, policymakers, and members of the public who wish to understand a subject that is central to the modern Irish experience.

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons.

This report presents a study of the Irish Government Economic and Evaluation Service (IGEES). The IGEES seeks to improve policy formulation and implementation by providing and building economic and analytical expertise across the Irish civil service.

For the first time, Human Rights and Tax in an Unequal World brings together works by human rights and tax law experts, to illustrate the linkages between the two fields and to reveal their mutual relevance in tackling economic, social, and political inequalities. Against the backdrop of systemic corporate tax avoidance, the widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, with profound consequences for the wellbeing of citizens around the world. The essays collected examine where the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the role of states in bringing transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for the consequences of tax laws; and critically evaluate certain domestic tax rules through the lens of equality and non-discrimination. The contributing scholars and practitioners explore how an international human rights framework can anchor debates around international tax reform and domestic fiscal consolidation in existing state obligations. They address what human rights law requires of state tax policies, and what a state's tax laws and loopholes mean for the enjoyment of human rights within and outside its borders. Ultimately, tax and human rights both turn on the relationship between the individual and the state, and thus both fields face crises as the social contract frays and populist, illiberal regimes are on the rise.

This collection of critical essays explores the literary and visual cultures of modern Irish suburbia, and the historical, social and aesthetic contexts in which these cultures have emerged. The lived experience and the artistic representation of Irish suburbia have received relatively little scholarly consideration and this multidisciplinary volume redresses this critical deficit. It significantly advances the nascent socio-historical field of Irish suburban studies, while simultaneously disclosing and establishing a history of suburban Irish literary and visual culture. The essays also challenge conventional conceptions of what constitutes the proper domain of Irish writing and art and reveal that, though Irish suburban experience is often conceived of pejoratively by writers and artists, there are also many who register and valorise the imaginative possibilities of Irish suburbia and the meanings of its social and cultural life.