This paper examines the media treatment of the Ruling by the European Commission on the corporation tax arrangements between Apple Inc. and the Republic of Ireland, using discourse analytic methodologies. The focus of this study is the state broadcaster, Raidió Teilifís Éireann’s (RTÉ) Flagship News Programme, ‘Morning Ireland’ during the period surrounding the EU ruling. Morning Ireland is a pivotal news programme whose time slot means it helps determine the mainstream news agenda daily, and its coverage influences the content and tone of media broadcasts generally. Given the centrality of corporation tax rates to Irish economic policy generally it is worth investigating the media’s treatment of corporation tax rates, and how it handles complex subjects like economics. Moreover, the significance and extent of the Commission’s ruling has potential implications for corporation taxation policy, within and beyond the European Union, which provides a timely reflection in the context of a proposed economic nationalism in the United States and in the post-Brexit era.
This analysis of draws upon the methodology of Critical Discourse Analysis (CDA), which involves “analysing the transparent structural relationship of dominance, discrimination, power and control that is manifest in language” (Wodak, 2007). In so doing, we can identify and understand the use of language in news agenda-setting, narrative construction and framing which reveals some of the ideological embeddedness of the media, which tends to favour the dominant liberal market orthodoxy . CDA research facilitates understanding of the sometimes overlooked ideological dimension that reveals the exercise of power in contemporary society (Fairclough, 1989 ) and how ideologies influence the various levels of discourse structures (Van Dijk, 2007) and how that contributes to the construction of meaning. In this way, CDA brings a useful opportunity to determine the the media's role in limiting the extent of economic critique.
Corporation Taxation has been pivotal to Irish economic policy over the last number of decades. Its attractiveness has been one of the key factors that has enabled us to attract inward investment from many, predominantly US-based, multinationals. However, this policy requires reconsideration in light of the Commission's ruling and in the context of Brexit, as the UK considers lowering its own corporation tax rate; also the proposed tax amnesty suggested during the Trump election campaign. The low tax rates inherent in extreme market liberalism have resulted in global companies becoming essentially ‘stateless’ in managing to avoid their tax burden generally: this issue must be addressed in the interest of tax justice as well as the State’s ability to fund itself. It is therefore valuable to understand the media discourse surrounding taxation and how that is constructed if we are to be in a position to address taxation in a positive way in the global context. Broadly, it demonstrates the need to broaden economic discourse to include more heterodoxical theoeretical perspectives.
Fairclough,N. (1989), Language & Power, London:Longman.
VanDijk, T. (2000), Ideology & Discourse:UniversitatOberta de Catalunya
Wodak,R. 2007. What is CDA all about? IN:Wodak,R. and Meyer, M. (eds.) Methodsof Critical Discourse Analysis. London:Sage, pp.1-13.
