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Tax Policy, FDI and the Irish Economic Boom of the 1990s

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  • Barry, Frank

    (University College, Dublin)

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    Abstract

    This paper analyses the role of the Irish tax regime in the country's economic development. Corporation tax rates had been amongst the lowest in Europe for decades, leading to a strong FDI presence in the economy. The coincidence of the introduction of the Single European Market and the US-led high-tech boom fuelled high-tech FDI inflows into (and within) the EU over the 1990s, and Ireland captured a substantially-increased share of these inflows. This was an important contributory factor to the economic boom of the decade, which saw the country come to be dubbed the "Celtic Tiger economy". The country's competitiveness was further enhanced by developments on the income-tax front over this period.

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    Bibliographic Info

    Article provided by Queensland University of Technology (QUT), School of Economics and Finance in its journal Economic Analysis and Policy (EAP).

    Volume (Year): 33 (2003)
    Issue (Month): 2 (September)
    Pages: 221-236

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    Handle: RePEc:eap:articl:v:33:y:2003:i:2:p:221-236

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    Keywords: FDI;

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    References

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    1. de la Fuente, Angel & Vives, Xavier, 1997. "The Sources of Irish Growth," CEPR Discussion Papers 1756, C.E.P.R. Discussion Papers.
    2. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
    3. Francesco Giavazzi & Marco Pagano, 1990. "Can Severe Fiscal Contractions Be Expansionary? Tales of Two Small European Countries," NBER Chapters, in: NBER Macroeconomics Annual 1990, Volume 5, pages 75-122 National Bureau of Economic Research, Inc.
    4. John FitzGerald & Ide Kearney, 2000. "Convergence in Living Standards in Ireland: The Role of the New Economy," Papers WP134, Economic and Social Research Institute (ESRI).
    5. Frank Barry & Holger Görg & Eric Strobl, 2004. "Foreign direct investment, agglomerations, and demonstration effects: An empirical investigation," Review of World Economics (Weltwirtschaftliches Archiv), Springer, vol. 140(3), pages 583-600, September.
    6. Mary O'Sullivan, 2000. "The sustainability of industrial development in Ireland," Regional Studies, Taylor & Francis Journals, vol. 34(3), pages 277-290.
    7. Rosanne Altshuler & Harry Grubert & T. Scott Newlon, 2000. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," NBER Chapters, in: International Taxation and Multinational Activity, pages 9-38 National Bureau of Economic Research, Inc.
    8. Hines, J.R. & Rice, E.M., 1990. "Fiscal Paradise: Foreign Tax Havens And American Business," Papers 56, Princeton, Woodrow Wilson School - Discussion Paper.
    9. Gropp, Reint & Kostial, Kristina, 2000. "The disappearing tax base: is foreign direct investment eroding corporate income taxes?," Working Paper Series 0031, European Central Bank.
    10. K.H. Midelfart & H.G. Overman & S.J. Redding & A.J. Venables, 2000. "The location of European industry," European Economy - Economic Papers 142, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
    11. Barry, Frank & Bradley, John, 1997. "FDI and Trade: The Irish Host-Country Experience," Economic Journal, Royal Economic Society, vol. 107(445), pages 1798-1811, November.
    12. Barry, Frank & Devereux, Michael B, 1995. "The 'Expansionary Fiscal Contraction' Hypothesis: A Neo-Keynesian Analysis," Oxford Economic Papers, Oxford University Press, vol. 47(2), pages 249-64, April.
    13. Alberto Alesina & Silvia Ardagna, 1998. "Tales of fiscal adjustment," Economic Policy, CEPR & CES & MSH, vol. 13(27), pages 487-545, October.
    14. Ardagna, Silvia & Alesina, Alberto, 1998. "Tales of Fiscal Adjustment," Scholarly Articles 2579822, Harvard University Department of Economics.
    15. Reint Gropp & Kristina Kostial, 2000. "The Disappearing Tax Base," IMF Working Papers 00/173, International Monetary Fund.
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    Blog mentions

    As found by EconAcademics.org, the blog aggregator for Economics research:
    1. Yes, Alan Sloan: All Companies Hate All Taxes, And No They Have No Conscience
      by Martin Luz in Huffington Post Business on 2014-07-08 14:07:29
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    Cited by:
    1. Conefrey, Thomas & Fitz Gerald, John D., 2011. "The macro-economic impact of changing the rate of corporation tax," Economic Modelling, Elsevier, vol. 28(3), pages 991-999, May.

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