The macro-economic impact of changing the rate of corporation tax

Arbeitspapier

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.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: ESRI Working Paper ; No. 273

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Business Taxes and Subsidies including sales and value-added (VAT)
• Thema: corporation tax ; Ireland ; services sector ; Unternehmensbesteuerung ; Steuerreform ; Wettbewerb ; Dienstleistungssektor ; Internationaler Dienstleistungsverkehr ; Wirtschaftswachstum ; Irland

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Conefrey, Thomas ; FitzGerald, John D.
• Ereignis: Veröffentlichung
• (wer): The Economic and Social Research Institute (ESRI)
• (wo): Dublin
• (wann): 2009

Weitere Informationen

• Handle: http://hdl.handle.net/10419/50021
• Letzte Aktualisierung: 10.03.2025, 11:43 MEZ