Madam, – Ireland’s 12.5 per cent corporation tax rate is heralded as the cornerstone of our tax system and vital to the protection and creation of jobs here. But it isn’t working.
An alternative would be to employ a “sliding scale” corporation tax based on employee numbers – perhaps from 20 per cent for those employing less than 20 staff to 10 per cent for those employing over 1,000. This would provide the incentive for employment expansion by potential and existing employers and begin to address the unemployment nightmare we face. – Yours, etc,