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Políticas De Competencia Impositiva Y Crecimiento: El Caso Irlandés

Author

Listed:
  • Santiago Díaz de Sarralde

    (Instituto de Estudios Fiscales. Universidad Rey Juan Carlos)

  • Carlos Garcimartín

    (Universidad de Salamanca)

  • Luis Rivas

    (Universidad Pontificia de Salamanca)

Abstract

. Este trabajo utiliza el denominado “Milagro Irlandés” como caso de estudio para la evaluación del papel desempeñado por las políticas de competencia impositiva en el marco de la Unión Europea. De cara a identificar la importancia relativa de la política fiscal dentro del conjunto de factores explicativos, se utiliza un modelo de crecimiento de desequilibrio de tiempo continuo. Este modelo permite relacionar la política impositiva con el crecimiento a través de la inversión extranjera directa.

Suggested Citation

  • Santiago Díaz de Sarralde & Carlos Garcimartín & Luis Rivas, "undated". "Políticas De Competencia Impositiva Y Crecimiento: El Caso Irlandés," Working Papers 16-05 Classification-JEL , Instituto de Estudios Fiscales.
  • Handle: RePEc:hpe:wpaper:y:2005:i:16
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