Transition without change: Taxation by the Irish Free State

Studies in the History of Tax Law, Peter Harris and Dominic de Cogan (editors), Volume 11. United Kingdom: Hart Publishing

20 Pages Posted: 30 May 2024

See all articles by Emer Hunt

Emer Hunt

Sutherland School of Law, University College Dublin

Date Written: July 01, 2023

Abstract

THE IRISH FREE State, established in 1922, saw an effective continuation of the tax laws in force during the previous colonial period. This was quite marked, both in the continuity of legislation and tax administration and, indeed, was viewed as positive by some revolutionary politicians of the era. The degree of continuity-or stasis-could be a reflection of the nationalist focus on the identity of the ruler rather than the content of the rules, an answer to the economic imperative of raising revenue for the new state or a desire to impress the erstwhile rulers with the conservatism of the new regime. This chapter examines the formation of the modern Irish state in 1922 within the microcosm of tax laws and against the backdrop of a desire for self-determination which was not expressed through tax law and policies.

Keywords: Taxation, Irish Free State 1922, Legal history

Suggested Citation

Hunt, Emer, Transition without change: Taxation by the Irish Free State (July 01, 2023). Studies in the History of Tax Law, Peter Harris and Dominic de Cogan (editors), Volume 11. United Kingdom: Hart Publishing, Available at SSRN: https://ssrn.com/abstract=4847995 or http://dx.doi.org/10.2139/ssrn.4847995

Emer Hunt (Contact Author)

Sutherland School of Law, University College Dublin ( email )

Belfield
Dublin 4
Ireland

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