Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/72448 
Authors: 
Year of Publication: 
2002
Series/Report no.: 
Centre for Economic Research Working Paper Series No. WP02/30
Publisher: 
University College Dublin, Department of Economics, Dublin
Abstract: 
Ireland’s low corporation tax regime has proved especially attractive to foreign multinational companies operating in high-tech sectors. Ireland’s increasing concentration in such sectors has facilitated the country’s rise in the international R&D rankings. On a sector by sector basis however, R&D expenditures in Ireland remain low by international standards. This has led to questions about whether the health of the country’s R&D environment matches the technological orientation of its industry, and about the commitment of the foreign sector to R&D activities in host economies such as Ireland. The present note focuses on the transfer pricing behaviour that tends to arise in a low corporation tax regime, and shows that a simple correction for transfer pricing reveals Ireland to be less of an outlier in terms of sectoral R&D expenditures than the conventional measures suggest.
Subjects: 
Transfer pricing
Multinational Corporations
R&D Intensity
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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