The Wartime Origins of the Irish Corporation Tax
[2013] 2 Irish Journal of Legal Studies 15 (available online on the Journal website)
18 Pages Posted: 20 Aug 2013 Last revised: 10 Oct 2019
Date Written: August 20, 2013
Abstract
The development of corporate taxation in Britain and Ireland followed in most respects an identical path between 1853 and 1922. By 1925, however, the Irish Free State and the United Kingdom had become radically different in approach, with Ireland taking the more recognisably modern path. This article traces the early history of this divergence and locates its origins in a peculiar mixture of doctrine, politics and accident.
Keywords: Ireland, Corporation Tax, Tax, UK, History
Suggested Citation: Suggested Citation
de Cogan, Dominic, The Wartime Origins of the Irish Corporation Tax (August 20, 2013). [2013] 2 Irish Journal of Legal Studies 15 (available online on the Journal website), Available at SSRN: https://ssrn.com/abstract=2312953
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