Budget 2006 Review of Tax Schemes
A major review of existing tax incentive schemes was undertaken in 2005, on foot of the announcement by the Minister for Finance, Mr Brian Cowen T.D., to this effect in Budget 2005.
The review process involved internal reviews conducted by officials in the Department of Finance and the Office of the Revenue Commissioners, as well as reviews of certain schemes by external consultants. Indecon International Economic Consultants were retained in April 2005 to conduct a detailed review of certain sectoral property-based tax incentive schemes.
Indecon submitted their report on 17 October 2005. The full text of the Indecon report is reproduced in this volume, which is Volume I of the series. The review of area-based tax incentive renewal schemes, conducted by Goodbody Economic Consultants, is set out in Volume II. Volume III reproduces the finalised reports of the internal reviews.
Taxreview2006Vol1 Vo1 1 – Indecon Review of Property-based Tax Incentive Schemes
Taxreiew2006Vol2 Vol 2 – Goodbody Review of Area-Based Tax Incentive Renewal Schemes
TaxreviewVol3 Vol 3 – Internal Review of Certain Tax Schemes