Frank Barry

Abstract: The sources formally documenting how tax policy evolves fail to capture many of the complexities inherent in such processes. Insights into such approaches would guide other tax administrations in navigating tax policy change in an international domain. This paper examines the historical background to the introduction of the Irish 12.5 percent corporate tax rate […]

Abstract: This article surveys the economic policies pursued over the first decade of the Irish Free State. The Cumann na nGaedheal governments of W. T. Cosgrave are argued to have been more pragmatic than ideological in their approach and to have been more successful in their management of the economy than is generally realised.  Keywords: […]

Abstract: Regional industrial location has been a matter of intense political interest throughout the history of the state. Details of the geographic distribution of manufacturing establishments are sparse however – particularly up to EEC accession – as reporting of the relevant data was heavily constrained by the requirement to maintain firm level confidentiality. Our research […]

Abstract: After more than a century of political and economic integration, Southern Ireland exited the United Kingdom in 1922. By identifying the leading business firms of the era and the political and religious allegiances of their owners, this paper explores the perspective of the Southern Irish business establishment on the issues involved. While the mass […]

Abstract: Most agricultural output in early 20th century Ireland was consumed on the farm or exported in an unprocessed state. A significant share nevertheless served as an input to Irish industry. While farmers and agri-business firms operated on opposite sides of the market, their relationship was symbiotic: the health of one impacted on the health […]

Abstract: Joseph Brennan, as secretary of the Irish Department of Finance (1923-27) and chair of the Irish Currency Commission (1927-43), was a pivotal influence on Irish banking and currency affairs. Yet, within the existing literature, his adherence to conservative British norms is seen as providing a ‘bleak prescription’ for the Irish economy. However, such a […]