The Irish Tax State and Historical Legacies: Slowly Converging Capacity, Persistent Unwillingness to Pay: Douglass Kanter and Patrick Walsh (eds.) Taxation, Politics, and Protest in Ireland, 1662-2016.

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  • Additional Information
    • Contributors:
      D'Arcy, Michelle, Author; Nistotskaya, Marina, Author; Göteborgs universitet, Samhällsvetenskapliga fakulteten, Quality of Government Institute (QoG); Gothenburg University, Faculty of Social Sciences, Quality of Government Institute (QoG); Göteborgs universitet, Samhällsvetenskapliga fakulteten, Statsvetenskapliga institutionen; Gothenburg University, Faculty of Social Sciences, Department of Political Science
    • Publication Information:
      Published
    • Publication Information:
      London: Palgrave Macmillan, 2019.
    • Publication Date:
      2019
    • Abstract:
      The hallmarks of the modern Irish tax state have been its low yield, narrow base, and instability. In 2016, tax revenue as a percentage of gross domestic product (GDP) was 23 per cent, below the Organization for Economic Cooperation and Development’s (OECD) average of 34 per cent. The European Commission has recently again warned about the dangers of the country’s narrow tax base. Ireland has faced persistent problems of fiscal sustainability, most recently since the financial crash in 2008. While proximate factors, like the state of the economy and policy choices around tax types and rates, help to explain the character of the Irish tax state, we argue that historical legacies are also important for understanding contemporary outcomes, as the development of tax states is a path-dependent process. We track the development of the Irish tax state along two main pathways: formal institutions related to the administrative capacity of the tax authority, and attitudes towards taxation, which are shaped by levels of taxation and fairness in its distribution and revealed through supportive or oppositional popular responses to tax.
    • Author Affiliations:
      Göteborgs universitet
      Quality of Government Institute (QoG)
      Statsvetenskapliga institutionen
      Gothenburg University
      Department of Political Science
    • Accession Number:
      10.1007/978-3-030-04309-4_13
    • Accession Number:
      edsswe.oai.gup.ub.gu.se.280149
  • Citations
    • ABNT:
      The Irish Tax State and Historical Legacies: Slowly Converging Capacity, Persistent Unwillingness to Pay: Douglass Kanter and Patrick Walsh (eds.) Taxation, Politics, and Protest in Ireland, 1662-2016. Douglass Kanter and Patrick Walsh (eds.) Taxation, Politics, and Protest in Ireland, [s. l.], p. 331–355, 2019. DOI 10.1007/978-3-030-04309-4_13. Disponível em: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsswe&AN=edsswe.oai.gup.ub.gu.se.280149. Acesso em: 25 maio. 2020.
    • AMA:
      The Irish Tax State and Historical Legacies: Slowly Converging Capacity, Persistent Unwillingness to Pay: Douglass Kanter and Patrick Walsh (eds.) Taxation, Politics, and Protest in Ireland, 1662-2016. Douglass Kanter and Patrick Walsh (eds) Taxation, Politics, and Protest in Ireland,. January 2019:331-355. doi:10.1007/978-3-030-04309-4_13.
    • APA:
      The Irish Tax State and Historical Legacies: Slowly Converging Capacity, Persistent Unwillingness to Pay: Douglass Kanter and Patrick Walsh (eds.) Taxation, Politics, and Protest in Ireland, 1662-2016. (2019). Douglass Kanter and Patrick Walsh (Eds.) Taxation, Politics, and Protest in Ireland, 331–355. https://doi.org/10.1007/978-3-030-04309-4_13
    • Chicago/Turabian: Author-Date:
      “The Irish Tax State and Historical Legacies: Slowly Converging Capacity, Persistent Unwillingness to Pay: Douglass Kanter and Patrick Walsh (Eds.) Taxation, Politics, and Protest in Ireland, 1662-2016.” 2019. Douglass Kanter and Patrick Walsh (Eds.) Taxation, Politics, and Protest in Ireland, January, 331–55. doi:10.1007/978-3-030-04309-4_13.
    • Harvard:
      ‘The Irish Tax State and Historical Legacies: Slowly Converging Capacity, Persistent Unwillingness to Pay: Douglass Kanter and Patrick Walsh (eds.) Taxation, Politics, and Protest in Ireland, 1662-2016’ (2019) Douglass Kanter and Patrick Walsh (eds.) Taxation, Politics, and Protest in Ireland, pp. 331–355. doi: 10.1007/978-3-030-04309-4_13.
    • Harvard: Australian:
      ‘The Irish Tax State and Historical Legacies: Slowly Converging Capacity, Persistent Unwillingness to Pay: Douglass Kanter and Patrick Walsh (eds.) Taxation, Politics, and Protest in Ireland, 1662-2016’ 2019, Douglass Kanter and Patrick Walsh (eds.) Taxation, Politics, and Protest in Ireland, pp. 331–355, viewed 25 May 2020, .
    • MLA:
      “The Irish Tax State and Historical Legacies: Slowly Converging Capacity, Persistent Unwillingness to Pay: Douglass Kanter and Patrick Walsh (Eds.) Taxation, Politics, and Protest in Ireland, 1662-2016.” Douglass Kanter and Patrick Walsh (Eds.) Taxation, Politics, and Protest in Ireland, Jan. 2019, pp. 331–355. EBSCOhost, doi:10.1007/978-3-030-04309-4_13.
    • Chicago/Turabian: Humanities:
      “The Irish Tax State and Historical Legacies: Slowly Converging Capacity, Persistent Unwillingness to Pay: Douglass Kanter and Patrick Walsh (Eds.) Taxation, Politics, and Protest in Ireland, 1662-2016.” Douglass Kanter and Patrick Walsh (Eds.) Taxation, Politics, and Protest in Ireland, January 1, 2019, 331–55. doi:10.1007/978-3-030-04309-4_13.
    • Vancouver/ICMJE:
      The Irish Tax State and Historical Legacies: Slowly Converging Capacity, Persistent Unwillingness to Pay: Douglass Kanter and Patrick Walsh (eds.) Taxation, Politics, and Protest in Ireland, 1662-2016. Douglass Kanter and Patrick Walsh (eds) Taxation, Politics, and Protest in Ireland, [Internet]. 2019 Jan 1 [cited 2020 May 25];331–55. Available from: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsswe&AN=edsswe.oai.gup.ub.gu.se.280149