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NERI Seminar: Recent Trends and Causes of Irish Corporation Tax Revenues

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INTO Learning Centre

38 Parnell Square West

1 Dublin

Ireland

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In 2015, Ireland’s real GDP expanded by a quarter, Corporation Tax receipts increased by a half and the amount of intangible assets in the capital stock increased by something approaching €200 billion. The purpose of this paper is to assess the links, if any, between these developments and to describe the trends in Irish Corporation Tax revenues since then. Corporation Tax receipts have continued to increase and by 2018 comprised almost one-fifth of Exchequer tax revenue. Some links between the Corporation Tax Statistics published by the Revenue Commissions and data for the non-financial sector in the National Accounts published by the Central Statistics Office are explored. Finally, the paper looks at some of the implications of recent changes to the tax treatment of expenditure and revenues related to intangible assets.

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INTO Learning Centre

38 Parnell Square West

1 Dublin

Ireland

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