Next week the Minister of Finance will have record sums in his war chest to give away in the budget. That’s mostly down to soaring corporation tax receipts. But is that money ephemeral or it is real and makes Ireland into a tax haven for wealthy American companies without much benefit for indigenous companies?

To discuss further with Joe was Brian O’Boyle economist and a lecturer with the Atlantic Technical University in Sligo and has written a book called ‘Tax Haven Ireland’.