Just why is corporation tax so volatile?
Almost €1 out of every €5 collected in Ireland in 2018 is paid as corporation tax, but we don’t seem to be very good at forecasting it
According to the baseball legend Yogi Berra, it’s tough to make predictions, especially if they are about the future. Nevertheless, predictions are critical to the management of a business. Every business uses budgets and forecasts, and governments do the same.
That’s why last week’s announcement that tax receipts in the 11 months to November of this year are substantially ahead of forecast is both good news and bad news. Good news in the sense...
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