At The Margin


#35: Irish Corporation Tax - Seamus Coffey (UCC)

Season 3, Ep. 1

Welcome back to a new series of At the Margin! This episode is a bit earlier than expected – I wanted to share it with you as soon as possible. We’ll be back to our usual Tuesday release date in due course.

Seamus Coffey joins to discuss corporation tax. Seamus is an economics lecturer at University College Cork and is a former chair of Ireland’s Fiscal Advisory Council. He is also the go-to person when it comes to discussing Ireland’s corporate tax rate having published an independent review for the Irish government in 2017.

If you’re like me, you will have kept one ear tuned to the ongoing debate surrounding Irish corporation tax but may not have fully read up on the topic to give a well-informed take. Hopefully this conversation will fill in the gaps. We discuss the basics surrounding corporation tax, how Irish tax rates interact with US tax policy and how this may change with proposals put forward by the OECD and the US.

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