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Ireland. In Bernardi L. and Profeta P., Tax System and Tax Reforms in Europe, Routledge, London, Chapter 7, pp. 159-178.



This Chapter aims at discussing the main features of Ireland’s tax system. Due to the reforms of the last decade, this small country is now characterized by an interesting combination of good economic growth and strong budgetary situation, along with a low fiscal pressure, in particular on corporations and labour.