With Ireland announcing a 'hopeful' budget, the contrast with the looming UK budget is stark.
Ireland’s finance minister Jack Chambers and the UK Chancellor of the Exchequer Rachel Reeveson Tuesday afternoon Dublin was bathed in golden autumn sunlight.
Much of the discussion around the budget has centred on the "£22bn black hole" in the public finances and whether that should be filled with tax rises, spending cuts or a tweak to the "fiscal rules" which would allow more borrowing. Ireland is in the unusual position of running a big budget surplus which gives the government lots of spending options.
Ironically this was partially a response to the pressure on big companies to clean up their act on tax.The principle was that companies should declare profits in locations where they have substantial real operations or activities rather than just a low-tax location where they happen to have an office with few employees.
Apple's shift of IP assets in 2015 is widely believed to have been responsible for a wild swing in the country's GDP that year.
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