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The Corporate Tax Regime and Industrial Policy in Ireland

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  • Jim Stewart

    (University College Dublin, School of Business, Trinity College Dublin)

Abstract

Industrial policy is a major tool of economic development. Ireland for example, has used tax incentives, with considerable success, to attract foreign direct investment. As a result Ireland's share of global ICT exports amounted to 12.7% in 2012, compared with 8% for the U.S. Apple and Google have become synonymous with these exports

Suggested Citation

  • Jim Stewart, 2015. "The Corporate Tax Regime and Industrial Policy in Ireland," The Institute for International Integration Studies Discussion Paper Series iiisdp469, IIIS.
    • Handle: RePEc:iis:dispap:iiisdp469
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    File URL: https://www.tcd.ie/triss/assets/PDFs/iiis/iiisdp469.pdf
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    References listed on IDEAS

    as
    1. William Lazonick & Mariana Mazzucato & Öner Tulum, 2013. "Apple's changing business model: What should the world's richest company do with all those profits?," Accounting Forum, Taylor & Francis Journals, vol. 37(4), pages 249-267, December.
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    Cited by:

    1. Ronald B. Davies & Michael J. Lamla & Marc Schiffbauer, 2016. "Learning or Leaning: Persistent and Transitory Spillovers from FDI," KOF Working papers 16-399, KOF Swiss Economic Institute, ETH Zurich.
    2. Tung Son Ha & Vu Tuan Chu & Mai Tuyet Thi Nguyen & Dung Hoai Thi Nguyen & Anh Ngoc Thi Nguyen, 2021. "The impact of Greenfield investment on domestic entrepreneurship," Journal of Innovation and Entrepreneurship, Springer, vol. 10(1), pages 1-16, December.
    3. Davies,Ronald B. & Lamla,Michael Josef & Schiffbauer,Marc Tobias, 2016. "Learning or leaning : persistent and transitory growth spillovers from FDI," Policy Research Working Paper Series 7591, The World Bank.
    4. Kaushal Kishore, 2016. "Tax Competition, Policy Competition and the Strategic Use of Policy Restrictions on Foreign Direct Investments," Working Papers 201684, University of Pretoria, Department of Economics.
    5. Philipp Harms & Pierre†Guillaume Méon, 2018. "Good and useless FDI: The growth effects of greenfield investment and mergers and acquisitions," Review of International Economics, Wiley Blackwell, vol. 26(1), pages 37-59, February.
    6. Sasidaran Gopalan & Alice Ouyang & Ramkishen S. Rajan, 2018. "Impact of Greenfield FDI versus M&A on growth and domestic investment in developing Asia," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(1), pages 41-70, April.

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