Emer Hunt, Sutherland School of Law, University College Dublin, has posted Transition without Change: Taxation by the Irish Free State, which is to appear in volume 11 of Studies in the History of Tax Law, edited by Peter Harris and Dominic de Cogan (Hart Publishing):
--Dan ErnstThe Irish Free State, established in 1922, saw an effective continuation of the tax laws in force during the previous colonial period. This was quite marked, both in the continuity of legislation and tax administration and, indeed, was viewed as positive by some revolutionary politicians of the era. The degree of continuity-or stasis-could be a reflection of the nationalist focus on the identity of the ruler rather than the content of the rules, an answer to the economic imperative of raising revenue for the new state or a desire to impress the erstwhile rulers with the conservatism of the new regime. This chapter examines the formation of the modern Irish state in 1922 within the microcosm of tax laws and against the backdrop of a desire for self-determination which was not expressed through tax law and policies.
