Ireland

Making Dispute Resolution More Effective – MAP Peer Review Report, Ireland (Stage 2) - Inclusive Framework on BEPS: Action 14

Taxing Energy Use: Key findings for Ireland

This country note explains how Ireland taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

Ireland deposits its instrument of ratification for the Multilateral BEPS Convention

Today, Ireland deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or MLI) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Ireland, the MLI will enter into force on 1 May 2019.

Making Dispute Resolution More Effective – MAP Peer Review Report, Ireland (Stage 1) - Inclusive Framework on BEPS: Action 14

Taxation Household Savings: Key findings for Ireland

This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

Global Forum on Transparency and Exchange of Information for Tax Purposes: Ireland 2017 (Second Round) - Peer Review Report on the Exchange of Information on Request

Tax and Skills: Key findings for all countries

These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

Environmental taxes: Key findings for Ireland

This country note provides an environmental tax and carbon pricing profile for Ireland. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

Database on instruments used for environmental policy

This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.

Searching for the inclusive growth tax grail: the distributional impact of growth enhancing tax reform in Ireland

TThe economic literature suggests that a revenue-neutral shift of tax revenues from income taxes to property taxes would increase GDP per capita in the medium term. This paper analyses for Ireland the consequences of such a shift in the tax mix.