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

See all articles by Dominic de Cogan

Dominic de Cogan

University of Cambridge, Faculty of Law

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

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

Dominic De Cogan (Contact Author)

University of Cambridge, Faculty of Law ( email )

10 West Road
Cambridge, CB3 9DZ
United Kingdom

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