535. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has undertaken scenario modelling or fiscal risk assessments regarding the potential long-term impact of artificial intelligence and automation on corporation tax revenues, particularly in light of the State's reliance on multinational corporation tax receipts; whether assessments have been made regarding possible impacts on employment related tax revenues and taxable corporate profits in sectors exposed to automation; and if he will make a statement on the matter. [41950/26]

Summary

535. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has undertaken scenario modelling or fiscal risk assessments regarding the potential long-term impact of artificial intelligence and automation on corporation tax revenues, particularly in light of the State's reliance on multinational corporation tax receipts; whether assessments have been made regarding possible impacts on employment related tax revenues and taxable corporate profits in sectors exposed to automation; and if he will make a statement on the matter. [41950/26]

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• Artificial Intelligence

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