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dc.contributor.authorConefrey, Thomasen_US
dc.contributor.authorFitzGerald, John D.en_US
dc.date.accessioned2011-09-30T09:44:10Z-
dc.date.available2011-09-30T09:44:10Z-
dc.date.issued2009en_US
dc.identifier.urihttp://hdl.handle.net/10419/50021-
dc.description.abstractThis 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.en_US
dc.language.isoengen_US
dc.publisherESRI Dublinen_US
dc.relation.ispartofseriesESRI working paper 273en_US
dc.subject.jelF2en_US
dc.subject.jelH25en_US
dc.subject.ddc330en_US
dc.subject.keywordcorporation taxen_US
dc.subject.keywordIrelanden_US
dc.subject.keywordservices sectoren_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwSteuerreformen_US
dc.subject.stwWettbewerben_US
dc.subject.stwDienstleistungssektoren_US
dc.subject.stwInternationaler Dienstleistungsverkehren_US
dc.subject.stwWirtschaftswachstumen_US
dc.subject.stwIrlanden_US
dc.titleThe macro-economic impact of changing the rate of corporation taxen_US
dc.typeWorking Paperen_US
dc.identifier.ppn591224216en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:ESRI Working Papers, The Economic and Social Research Institute (ESRI)

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