Belief in the benefits of industrial protection had long been a cornerstone of nationalist ideology. Cumann na nGaedheal followed a policy of selective protection while Fianna Fáil was ideologically committed not just to import-substituting industrialisation but to as high a degree of self-sufficiency as possible. The Departments of Finance and Industry and Commerce differed sharply on the costs and benefits of trade restrictions. This article explores the perspective of the Department of Finance and in particular that of J. J. McElligott, Assistant Secretary from 1923 and Secretary of the Department from 1927 to 1953. It demonstrates the strong continuity between his position and that of T. K. Whitaker, who became Secretary in 1956 and whose 1958 report on Economic Development is widely credited with providing the intellectual foundation for the trade liberalisation process of the following decades.

中文翻译：

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自由国家时代的保护与自由贸易：金融态度

长期以来，相信工业保护的好处一直是民族主义意识形态的基石。Cumann na nGaedheal 遵循选择性保护政策，而 Fianna Fáil 在意识形态上不仅致力于进口替代工业化，而且还致力于尽可能实现高度自给自足。财政部和工商部在贸易限制的成本和收益上分歧很大。本文探讨了财政部的观点，特别是 JJ McElligott 的观点，他是 1923 年的助理部长和 1927 年至 1953 年的财政部部长。它表明他的立场与 TK Whitaker 的立场之间具有很强的连续性，