I didn't know that about artists not paying income tax in Ireland. Is this to encourage traditional musicians from around the world to emigrate there?

An English author (can't recall the name; he was a lawyer who wrote the funny book Uncommon Law) once argued that as an author he should get tax deductions in the same manner as any other businessman. He argued that if an entrepreneur could deduct normal business costs, then that right should be open to him. He felt that trips abroad and to exotic places were essential costs to his business as an author, and that this expense should be deducted from his income taxes. No doubt musicians could argue that similar trips are necessary to conduct their business -- how can you write about life if you aren't experiencing it? :)