Synnott, Nicholas J. 'Some features of the over-taxation of Ireland'. - Dublin: Journal of the Statistical and Social Inquiry Society of Ireland,Vol. X Part LXXVII, 1896/1897, pp251-268
Journal of The Statistical and Social Inquiry Society of Ireland Vol. X Part LXXVII 1896/1897
In this paper, out of the wide ground covered by the recent
investigation, I have chosen a very small field. I shall leave
untouched the construction and effect of the Act of Union; the immense question as to the relative wealth of the two countries
and the still more intricate problems that arise as to the incidence
of taxation. I doubt whether on all these heads, there being so
much of pure speculation mixed up with matters of fact, considerations
such as these will turn the balance of opinion. Speculations
as to what would have been Ireland's financial position had
her parliaments and exchequers been separate; had her contributions
to military and naval expenditure been voluntary; how she
would have fared in her agriculture or commerce with a separate
parliament and a system of bounties and custom duties; as to
whether taxation if indirect, and therefore voluntary, is to be taken
into account; and how far taxation of luxuries is a burden on the
consumer, however ingenious, will be always too shadowy to
persuade the British taxpayer at any rate that he has driven
an unfair bargain or violated a fair one.
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