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The Macro-Economic Impact of Changing the Rate of Corporation Tax

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Author Info
Conefrey, Thomas (ESRI)
Fitz Gerald, John (ESRI)

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Abstract

This paper considers the impact of changes in the rate of corporation tax in Ireland affecting the services sector. A model is estimated that relates services exports and output to world activity, competitiveness and the rate of corporation tax. This model indicates that a reduction in the rate of corporation tax in the 1990s stimulated exports and, even allowing for profit repatriations by foreign firms and replacement of lost tax revenue, it resulted in an increase in domestic output. The increase in profitability suggests that some of the increased output involved relocation of profits to Ireland by multinational firms.

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Paper provided by Economic and Social Research Institute (ESRI) in its series Papers with number WP273.

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Length: 38 pages
Date of creation: Jan 2009
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Handle: RePEc:esr:wpaper:wp273

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Related research
Keywords: Corporation tax/Ireland/Services Sector/Ireland;

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Find related papers by JEL classification:
F2 - International Economics - - International Factor Movements and International Business
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    Other versions:
  2. John A. Curtis & John Fitz Gerald, 1994. "Convergence in an Open Labour Market," Papers WP045, Economic and Social Research Institute (ESRI). [Downloadable!]
  3. Patrick Honohan & Brendan Walsh, 2002. "Catching Up with the Leaders: The Irish Hare," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 33(2002-1), pages 1-78. [Downloadable!]
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    Other versions:
  5. Assaf Razin & Joel Slemrod, 1990. "Taxation in the Global Economy," NBER Books, National Bureau of Economic Research, Inc, number razi90-1.
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    Other versions:
  16. Holger Görg & Frances Ruane, 1999. "US Investment in EU Member Countries: The Internal Market and Sectoral Specialization," Journal of Common Market Studies, Blackwell Publishing, vol. 37(2), pages 333-348, 06. [Downloadable!] (restricted)
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