Abstract
This paper explores policy incoherence in a corporate tax context, using two examples from Ireland to illustrate different ways in which it can be manifest. The first case shows how aspects of Ireland's competitive tax regime are incoherent with the objectives of the country's overseas development aid. The second example describes how a domestically-focused anti-avoidance measure formed the bedrock of a multi-billion aircraft finance industry with considerable loss of revenue to the state. The two cases suggest that tax policy incoherence can arise from hegemony and aggressive tax planning, as well as from the more widely-studied dominant lobbyists.
| Original language | English |
|---|---|
| Pages (from-to) | 375-385 |
| Number of pages | 11 |
| Journal | eJournal of Tax Research |
| Volume | 11 |
| Issue number | 3 |
| Publication status | Published - 2013 |
| Externally published | Yes |
