The Wartime Origins of the Irish Corporation Tax

Dominic de Cogan
Volume 3 Issue 2 Article 2
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.

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