Irish Fiscal Advisory Council

In relation to the working paper No 26 issued on 15 August 2025 – Boston or Berlin. Boston or Berlin? How does Ireland’s tax and spending compare? – Irish Fiscal Advisory Council: A statement that the request is being made under the FOI Act; This request is being made under the Freedom of Information Act. As much information as possible about the records being sought; Any correspondence between the author and any other party as to the choice of countries used as a comparator for Ireland. Any drafts of the paper that used a different mix of countries or different comparators with Ireland. Any correspondence with John Fitzgerald specifically on the choice of countries involved as comparators with Ireland. One of the conclusions in the paper is that: ‘Ireland appears to be a low-tax, low-spend country relative to other high-income European countries’. Was there any discussion in correspondence with the author that did not support that conclusion? Were there other comparators considered that came to a conclusion that Ireland was not low tax or not low spend? Any discussion by the author or drafts of the paper that included defence spending as a source of difference between Ireland and other countries? Any documents, drafts, emails etc related to the paper that were deleted since 15 August 2025. The format in which you wish to receive any records released (e.g. photocopies). PDF of the documents by email, making clear if there are any redactions.