Irish Taxation Institute: Educating, Developing and Representing

Finance Act 2005 Edition

Key Features

• An old historical tract contained in the Book of Leinster records the first imposition of the 'Boroimhe Tribute' on the people of Leinster in the first century AD. Our most famous High King, Brian Boroimhe or Brian Boru, reputedly obtained his surname on the occasion of his revival of the tax at the beginning of the eleventh century.
• From Boroimhe to Bit - the Art of Taxation is a varied commentary on taxation policy with a distinct Irish flavour. Though not a history of taxation, the opening chapter addresses important historical aspects of Irish taxation. The book is also concerned with such diverse contemporary issues as:
  • the unit of taxation and the individualisation debate;
  • the distinction between avoidance and evasion;
  • the case for carbon taxes, and
  • radical proposals for a complete reform of the tax base in the form of a 'bit tax' to accommodate the growth of e-commerce.
• Though probably of most value to the academic community, the book is of general interest to all those of us who seek a broader contextual understanding of our daily 'artwork'.

Editors Review

Moira O'Halloran is a lecturer in taxation at Dublin Institute of Technology. She previously worked with Arthur Andersen. She is an Associate of the Irish Taxation Institute and the Institute of Chartered Accountants in Ireland.