Ireland's Department of Finance has published the Summer Economic Statement 2018, which sets out the medium-term fiscal and economic policy and forms the basis for discussions for the 2019 Budget. With respect to taxation, the Statement notes that priority will be given to maintaining a broad and sustainable tax base and that no new taxation or spending measures will be adopted that would result in a headline deficit exceeding 0.1 percent as projected in the Stability Programme. The Statemen…