国际货币基金组织：2025年爱尔兰：选定问题报告（英文版）

Ireland’s reliance on corporate income tax (CIT) receipts from multinational enterprises (MNEs), concentrated in a small number of companies, presents significant risks to the budget. The uncertain nature of this revenue calls for a robust fiscal framework to safeguard public finances from shocks. As the EU fiscal framework uses GDP, an unsuitable measure of the Irish economy given MNE activities, and the net spending rule introduced by the previous government has lapsed, this paper propo