asked the Minister for Finance whether it is the normal practice of his Department to make an estimate of the probable return from any form of taxation prior to the imposition of such tax; if so, whether exceptions are made in the case of certain taxes; and if, in the case of any such exceptions, he will state fully the reasons why estimates of the probable return are not made.
Ceisteanna—Questions. Oral Answers. - Estimates of Tax Returns.
7.
An estimate of yield is always made in regard to a tax charge which is imposed with a view to producing revenue. Where, however, the basic purpose of the charge is to prevent tax avoidance or in any other respect to ensure equity of incidence, the yield is not necessarily of importance.