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Minutes of meetings from the Commission on Taxation and Welfare and briefing papers

Minutes of meetings and copies of the briefing papers for each meeting are available below

First Meeting of the Commission on Taxation and Welfare

Minutes: First Meeting of the Commission on Taxation and Welfare
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Second Meeting of the Commission on Taxation and Welfare

Minutes: Second Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 2 - Social Protection - main supports and programmes, and key changes since 2009
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Briefing paper: Meeting 2 - Overview of the sources of revenue for the State
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Briefing paper: Meeting 2 - Overview of main taxheads and key changes since 2009
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Briefing paper: Meeting 2 - Overview of Economic principles and fundamentals of a tax system
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Briefing paper: Meeting 2 - Introduction to the Irish Social Protection System
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Briefing paper: Meeting 2 - GDP and GNI* as a measurement of national income
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Briefing paper: Meeting 2 - Tax Volatility in Ireland
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Briefing paper: Meeting 2 - Sustainability of the Public Finances
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Third Meeting of the Commission on Taxation and Welfare

Minutes: Third Meeting of the Commission on Taxation and Welfare
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Fourth Meeting of the Commission on Taxation and Welfare

Minutes: Fourth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 4 - Supporting SMEs and Entrepreneurship
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Briefing paper: Meeting 4 - Site Value Tax
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Briefing paper: Meeting 4 - Introductory paper on Housing
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Briefing paper: Meeting 4 - Introduction to Environmental taxes
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Briefing paper: Meeting 4 - How the taxation and welfare systems interact to facilitate employment
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Fifth Meeting of the Commission on Taxation and Welfare

Minutes: Fifth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 5 - The process of reviewing Taxation Measures and Expenditures
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Briefing paper: Meeting 5 - Public health, taxation and welfare
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Briefing paper: Meeting 5 - Overview of Corporation Tax and international tax landscape
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Sixth Meeting of the Commission on Taxation and Welfare

Minutes: Sixth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 6 - High level design principles
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Seventh Meeting of the Commission on Taxation and Welfare

Minutes: Seventh Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 7 - Market income and redistribution by taxation and welfare systems
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Eighth Meeting of the Commission on Taxation and Welfare

Minutes: Eighth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 8 - Policy objectives for supporting SMEs and Entrepreneurs
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Briefing paper: Meeting 8 - Modernisation of the Tax Administration
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Briefing paper: Meeting 8 - Horizontal Principles - High Level Design Imperatives (Second Edition)
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Briefing paper: Meeting 8 - Fiscal sustainability and the balance of taxation
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Ninth Meeting of the Commission on Taxation and Welfare

Minutes: Ninth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 9 - Taxation of property - influencing supply and tenure decisions
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Briefing paper: Meeting 9 - Recurrent Taxation of immovable property
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Tenth Meeting of the Commission on Taxation and Welfare

Minutes: Tenth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 10 - Tax Expenditure data
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Briefing paper: Meeting 10 - Summary of NESC report 151
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Briefing paper: Meeting 10 - Social insurance - design questions, operation, financing and sustainability
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Briefing paper: Meeting 10 - Employment disincentives
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Eleventh Meeting of the Commission on Taxation and Welfare

Minutes: Eleventh Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 11 - Environmental Taxes
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Briefing paper: Meeting 11 - Activation and the Public Employment Service
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Twelfth Meeting of the Commission on Taxation and Welfare

Minutes: Twelfth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 12 - Value-Added Tax
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Briefing paper: Meeting 12 - Taxation of labour under different legal forms
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Briefing paper: Meeting 12 - Horizontal equity in the taxation of income and capital
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Thirteenth Meeting of the Commission on Taxation and Welfare

Minutes: Thirteenth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 13 - Pension tax expenditures
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Briefing paper: Meeting 13 - Pay-Related Social Insurance – rates and base options
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Fourteenth Meeting of the Commission on Taxation and Welfare

Minutes: Fourteenth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 14 - Personal taxes on income
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Briefing paper: Meeting 14 - Share based remuneration
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Briefing paper: Meeting 14 - Balance of taxation – Options Snapshot
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Fifteenth Meeting of the Commission on Taxation and Welfare

Minutes: Fifteenth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 15 - Social Assistance - current and future design
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Briefing paper: Meeting 15 - Public health - Obesity and alcohol
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Briefing paper: Meeting 15 - Pay-related benefits
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Briefing paper: Meeting 15 - Information note on State Aid
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Sixteenth Meeting of the Commission on Taxation and Welfare

Minutes: Sixteenth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 16 - Taxes on wealth
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Briefing paper: Meeting 16 - Environment and tax
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Seventeenth Meeting of the Commission on Taxation and Welfare

Minutes: Seventeenth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 17 - Proposed Site Value Tax
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Briefing paper: Meeting 17 - Potential reforms of the Local Property Tax
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Eighteenth Meeting of the Commission on Taxation and Welfare

Minutes: Eighteenth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 18 - Global Mobility and International Personal Tax Issues
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Briefing paper: Meeting 18 - Follow up on SMEs and entrepreneurs
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Briefing paper: Meeting 18 - Corporation and International Tax Update – Ireland’s Corporate Tax Strategy
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Nineteenth Meeting of the Commission on Taxation and Welfare

Minutes: Nineteenth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 19 - Personal taxes
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Briefing paper: Meeting 19 - Children and families in the tax and social welfare systems
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Twentieth Meeting of the Commission on Taxation and Welfare

Minutes: Twentieth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 20 - Megatrends (Part 1 Material)
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Briefing paper: Meeting 20 - Investment income revisited
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Briefing paper: Meeting 20 - Capital taxes
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Twenty-First Meeting of the Commission on Taxation and Welfare

Minutes: Twenty-First Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 21 - Strategic Reform
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Briefing paper: Meeting 21 - Consumption taxes and Stamp Duty
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Twenty-Second Meeting of the Commission on Taxation and Welfare

Minutes: Twenty-Second Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 22 - Information note on the Excess Use Charge on Water Services in Ireland
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Briefing paper: Meeting 22 - Information note on Residential Zoned Land Tax
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Briefing paper: Meeting 22 - Information Note on Landfill Levy in Ireland
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Twenty-Third Meeting of the Commission on Taxation and Welfare

Minutes: Twenty-Third Meeting of the Commission on Taxation and Welfare
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Twenty-Fourth Meeting of the Commission on Taxation and Welfare

Minutes: Twenty-Fourth Meeting of the Commission on Taxation and Welfare
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Briefing paper: Meeting 24 - Information note on the current proposals for revising the European Energy Tax Directive
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Briefing paper: Meeting 24 - Commentary regarding taxing asset transfers on a death
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Briefing paper: Meeting 24 - Capital taxes recommendations
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Briefing paper: Meeting 24 - Capital Proposals Relating to Gains at Death – Illustrative Examples
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Twenty-Fifth Meeting of the Commission on Taxation and Welfare

Minutes: Twenty-Fifth Meeting of the Commission on Taxation and Welfare
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Twenty-Sixth Meeting of the Commission on Taxation and Welfare

Minutes: Twenty-Sixth Meeting of the Commission on Taxation and Welfare
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