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Having opened up discussion of the Irish and EU dimension, this chapter applies the national and European dimension to interrogation of new developments in Ireland. Specifically, it looks in detail at the new digital games tax credit introduced in Ireland, effective from January 2023. The extension of the tax expenditure regime in Ireland to digital games challenges preconceived notions about what constitutes culture and what justifies state intervention in the ostensibly free market. It uses the lens of spatialisation from a regulation school and LPE perspective to interrogate the conditions of digital games production in Ireland. This chapter provides a comparative interrogation and analysis of tax expenditure regimes for film/TV and digital games in Ireland.

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The Irish Tax Expenditure for Digital Games: A New Direction for Irish and EU Policy

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  • 发表日期：

    2025年

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  • Maria O’Brien

摘要

Having opened up discussion of the Irish and EU dimension, this chapter applies the national and European dimension to interrogation of new developments in Ireland. Specifically, it looks in detail at the new digital games tax credit introduced in Ireland, effective from January 2023. The extension of the tax expenditure regime in Ireland to digital games challenges preconceived notions about what constitutes culture and what justifies state intervention in the ostensibly free market. It uses the lens of spatialisation from a regulation school and LPE perspective to interrogate the conditions of digital games production in Ireland. This chapter provides a comparative interrogation and analysis of tax expenditure regimes for film/TV and digital games in Ireland.