Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/50021 
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dc.contributor.authorConefrey, Thomasen
dc.contributor.authorFitzGerald, John D.en
dc.date.accessioned2011-09-30T09:44:10Z-
dc.date.available2011-09-30T09:44:10Z-
dc.date.issued2009-
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
dc.language.isoengen
dc.publisher|aThe Economic and Social Research Institute (ESRI) |cDublinen
dc.relation.ispartofseries|aESRI Working Paper |x273en
dc.subject.jelF2en
dc.subject.jelH25en
dc.subject.ddc330en
dc.subject.keywordcorporation taxen
dc.subject.keywordIrelanden
dc.subject.keywordservices sectoren
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwSteuerreformen
dc.subject.stwWettbewerben
dc.subject.stwDienstleistungssektoren
dc.subject.stwInternationaler Dienstleistungsverkehren
dc.subject.stwWirtschaftswachstumen
dc.subject.stwIrlanden
dc.titleThe macro-economic impact of changing the rate of corporation tax-
dc.typeWorking Paperen
dc.identifier.ppn591224216en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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