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The impact of Ireland’s tax code on developing countries

Ireland’s tax system is undermining developing economies’ tax bases, and tax treaties being signed by Ireland with these countries are reinforcing this position.

An analysis of the possible effects of the Irish tax system on developing economies, carried out for the Department of Finance in 2015, found that the Irish tax system on its own 'can hardly lead to significant loss of tax revenue in developing countries.'

However, Christian Aid Ireland has re-examined some of the assumptions made and data used in the Government study, and have concluded that the impact of Irish tax laws on developing economies is likely much more significant than found in the study.


Our reports are available to read and download:

Global Linkages: Re-examining The Empirical Basis of the 2015 Tax Spillover Analysis (PDF download)


'Impossible' Structures: Tax Outcomes Overlooked By The 2015 Tax Spillover Analysis (PDF download)

For further information, please contact Sorley McCaughey, Head of Advocacy and Policy.

What is tax spillover? 

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