Should artists pay tax on patronage?

I remember back in the day (early 1970's) when I first started working in Ireland having returned from Bedfordshire to find a letter with a Harp on the envelope offering me future employment if I could pass a test in oral Irish. My Irish was better than the guy who tested me and so the job was mine, but had to wait several months. I wasn't used to paying much income tax having worked "on the lump" in the UK and when I received my first week's wages I was appalled at the large amount of tax I was paying.

Around then the government offered tax breaks to "artists." The general belief was that these would be attracted to Ireland, buy up property and pay Irish staff for gardening, maintenance, upkeep, etc. They came, they bought, they lived it up, but employed nobody and were financially better off than living elsewhere. They bought castles, estates, good quality housing and reaped the benefit of what was on offer. Who would blame them?

Now, you probably are thinking how is an almost non tax paying Leper from working in the UK complaining about tax exemptions for "artists." I'm not complaining, of course, but the system allows these artists to live comfortably and tax exempt here. And who would blame them? To be fair they advertise Ireland in a good light while abroad which attracts tourists to this cold and wet island.

But, now we have a new kind of "artist" - the politician, sportsman, television celebrity etc who publishes a ghost-written book with nothing else in mind other than saving on a huge tax bill. They are getting away with it and nobody is going to shout Stop!
 
Who are these 'artists' that live comfortably in Ireland? If the exemption is only up to 50k, it's hardly going to attract many big shots who have the money to live it up
 
Was he not based in Trieste around 100 years ago?

He spent time in Zurich and is buried there. A fact the city is very proud of and celebrated each summer with readings of Ulysses and Finnegans Wake on selected trams throughout the day. Ulysses was in fact written in Zurich. So of course Bloomsday is observed with various walking tours to pubs and sights favored by Joyce during his years there.

And yes he did pay taxes and the Swiss being Swiss have kept a record of it! The Joyce Foundation has many such items on display from time to time.
 
But, now we have a new kind of "artist" - the politician, sportsman, television celebrity etc who publishes a ghost-written book with nothing else in mind other than saving on a huge tax bill. They are getting away with it and nobody is going to shout Stop!

They actually have to sell the books and make a profit on which they can get tax exemption. The artists tax exemption cannot be used to shield other income from tax.

Only if people buy the book does the exemption have any effect. If the public yawns at their oeuvre they are down the cost of publishing.
 
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