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Policy Briefing - Ireland's Taxation System Post COVID-19

This briefing explores some options available to the new Government that would increase our overall tax take as a proportion of national income, broaden our tax base, and deliver a tax policy that would support our social and economic recovery and a new Social Contract.

As we navigate through the global crisis caused by COVID-19, the need for a broad, stable tax base that can collect the revenue required to support our social, economic and environmental goals has never been more apparent. It is clear that tax policy will play a vital role both in the immediate Government response to support people and businesses, and in rebuilding our society and economy once the worst of the health impacts are contained.

The new Government has an opportunity to reform and broaden our tax base and lay the foundations to increase our total tax take now to ensure we are well prepared to meet any future shocks.  We have a once in a generation opportunity to build a new society, a new economy and a new country that reflects the lessons we have learned in recent weeks.

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