Oireachtas Joint and Select Committees

Tuesday, 22 January 2019

Committee on Budgetary Oversight

Scrutiny of Tax Expenditures: Discussion

Mr. Joe Cullen:

Internationally, we are not unusual in relying almost entirely on the revenue forgone method at the moment. If other countries have developed a methodology that allows them to efficiently take other data on board, that is something we could certainly look at. However, all the evidence so far is that the revenue forgone method is by far the most common method used internationally.