This paper provides estimates of the cost of debt-financed capital to Irish manufacturing industry over the period 1985 to 2011. The estimates are provided for two types of capital assets, machinery and equipment and industrial buildings. They also incorporate policy interventions aimed at...

Even before the pandemic, an ageing population, a potential over-reliance on corporation tax receipts and an inevitable decline in motor tax revenues combined to make the need for future tax rises likely. This paper examines a range of options that a government seeking to raise or replace tax...

This paper analyses the capital structure of 100 Irish technology oriented small companies and in particular looks at the impact financing options have on a variety of key topics. We examine key variables and their impact on the source of finance used by tech SMES The importance of internal...