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FYP help - Relevant journals,books,etc.

  • 19-12-2008 1:00am
    #1
    playingpirate
    Closed Accounts Posts: 39 ✭


    Hi,

    I'm a 4th year business student in UL and was just hoping any recent graduates here might be able to point me in the right direction.

    My final year project is titled "A critical analysis of property based tax incentives in ireland". However, I'm it finding difficult to find relevant journals or books relating to this topic. I need some solid information and literature to back up my ideas but all i can find is newspaper articles which are opinion based.

    If anybody out there has any suggestions of relevant literature or journals i would be most grateful!!


Comments

  • #2
    Bren1609
    Closed Accounts Posts: 459 ✭✭Bren1609


    Try the Irish Taxation Instutite www.taxireland.ie they have a monthly publication Im sure there's articles in there about it.

    In summary, Property based tax incentives are being phased out and are not as topical as they used to be. The most well know property based tax incentive during the boom was Section 23 Relief, there are also other reliefs known as Urban renewal reliefs. They were an incentive for developers and investors to purchase land in run down areas in order to develop the community and local economy etc etc. Problem is that alot of these Section 23 properties are sitting vacant all over the country, people were buying a S23 propert to minimise their tax liability. This defeated the purpose of the relief in the first place as nobody is actuall living in the houses.


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