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Corporate Tax Policy in Ireland: Time for a Change?

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  • Jim Stewart

Abstract

Gli incentivi fiscali finalizzati ad attrare gli investimenti diretti esteri (IDE) hanno rappresentato lo strumento principale della politica industriale in Irlanda per più di 50 anni. Di conseguenza, l'Irlanda ha attratto flussi significativi di IDE e ospita la sede di molte imprese statunitensi del settore digitale (ad esempio, Facebook e Google). Il presente saggio sostiene che una politica industriale basata sulla fiscalità è divenuta più rischiosa a seguito dei cambiamenti alla normativa fiscale internazionale, introdotti in risposta alle critiche riguardanti le strategie imperniate su una bassa imposizione fiscale. Il rischio sta nel fatto che tali cambiamenti renderanno il regime fiscale irlandese molto meno appetibile, e comporteranno una fuga degli IDE. Il presente contributo sostiene che una politica industriale che fa leva sulla fiscalità non porterà a un'economia innovativa basata sulla ricerca. A tale scopo, sono invece necessarie politiche nuove.

Suggested Citation

  • Jim Stewart, 2018. "Corporate Tax Policy in Ireland: Time for a Change?," Economia & lavoro, Carocci editore, issue 3, pages 179-186.
    • Handle: RePEc:caq:j950ix:doi:10.7384/92368:y:2018:i:3:p:179-186
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