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The Impact Of The Global Tax Reforms On Irelands Attractiveness To Foreign Direct Investment And The Wider Economy
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Book Synopsis The Impact of the Global Tax Reforms on Ireland's Attractiveness to Foreign Direct Investment and the Wider Economy by : Iulia Siedschlag
Download or read book The Impact of the Global Tax Reforms on Ireland's Attractiveness to Foreign Direct Investment and the Wider Economy written by Iulia Siedschlag and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores the possible effects of the global tax reforms on Ireland's attractiveness to foreign direct investment (FDI) and FDI-related employment. We use data on new greenfield FDI in Ireland and other EU countries over 2011-2020 and estimate a range of possible outcomes on Ireland's attractiveness to FDI and FDI-related new jobs in the medium and long term. Relative to a situation of no change in the effective corporate tax rates in Ireland and other EU countries, we estimate that the global minimum effective corporate tax of 15 percent could result in a lower number of new FDI projects coming to Ireland by 3.4 percent over three years and 3.8 percent over ten years while the corresponding volume of new FDI invested could be lower by 12.3 percent after three years and by 14.6 percent after ten years. Further, we estimate that the number of FDIrelated new jobs associated with the number of new FDI projects, could be lower by 2.7 percent over three years and by 3.0 per cent over ten years while the number of FDI-related new jobs associated with the new FDI invested could be lower by 3.3 percent after three years and by 5.7 percent after ten years.
Author :International Monetary Fund. European Dept. Publisher :International Monetary Fund ISBN 13 :1498319904 Total Pages :25 pages Book Rating :4.4/5 (983 download)
Book Synopsis Ireland by : International Monetary Fund. European Dept.
Download or read book Ireland written by International Monetary Fund. European Dept. and published by International Monetary Fund. This book was released on 2019-06-17 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Selected Issues paper examines the past and present impact of personal income tax reform in Ireland. Personal income in Ireland is taxed under two distinct schemes. Changes in Ireland’s personal income taxation have been procyclical and created vulnerabilities to public finances. The reduction in personal income taxes during the boom has been broad based, albeit more for low-income taxpayers. With somewhat shrinking corporate profits during the crisis, personal income taxation was increased. The reformed income tax would reduce the vulnerability of public finances to interplay of corporate (CIT) revenues and reduce procyclicality. A robust, stable income tax system performs a stabilizing role over the business cycle, while the additional CIT revenues during booms could be saved as buffers to be used for smoothing downturns or to reduce the still high public debt. Post-2014, income taxes have been reduced again, fueling the recovery in domestic demand. The Income Tax could be further amended to enhance incentives to work, while safeguarding the progressivity of the system.
Book Synopsis social policy and macroeconomics by : F. Desmond McCarthy
Download or read book social policy and macroeconomics written by F. Desmond McCarthy and published by World Bank Publications. This book was released on 2001 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many factors underlie the remarkable success of the Irish economy in the 1990s. This paper focuses on the role of the European Union, foreign direct investment, and a remarkable series of social pacts.
Book Synopsis Foreign Direct Investment in Ireland by : Frances Ruane
Download or read book Foreign Direct Investment in Ireland written by Frances Ruane and published by . This book was released on 2006 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasingly important role of multinational enterprises (MNEs) in the global economy is linked to questions of how the foreign direct investment (FDI) they control impacts on overall economic activity in the recipient countries. Of specific interest is the policy context in which such FDI flows into the developing country and how a government can influence the impact of those flows. This paper reviews some of the literature in two key contextual areas, namely, when the host country policy regime promotes FDI selectively, and secondly, where it promotes the creation of industrial clusters. It explores the insights of this literature for the development of the strong MNE sector in the Irish economy and draws lessons from the Irish experience for emerging economies.
Book Synopsis Showcasing Globalisation? by : Nicola Jo-Anne Smith
Download or read book Showcasing Globalisation? written by Nicola Jo-Anne Smith and published by . This book was released on 2005 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the enormous academic debate about the impact of globalisation on national policy-making, surprisingly few authors choose to explore specific national contexts in significant detail. Yet such an approach can reveal a great deal about the dynamics of change in contemporary political economies. This book examines in-depth what is perhaps the test case for globalisation: the Irish Republic. Not only is Ireland hailed as the most globalised economy in the world, but its transformation into the Celtic Tiger in the 1990s is seen to demonstrate how nations can flourish in the new global economy. By implication, if other countries are to emulate Ireland's success they too must submit to the exogenous forces of globalisation. The book critically assesses such claims, exploring what if anything the term globalisation can reveal about the Irish case and, indeed, what the Irish case can reveal about globalisation. In so doing, it emphasises the need to unpack processes of economic and policy change, highlighting their complexity and contingency.
Book Synopsis Enhancing the Attractiveness of the Island of Ireland to High-value Foreign Direct Investment by : Iulia Siedschlag
Download or read book Enhancing the Attractiveness of the Island of Ireland to High-value Foreign Direct Investment written by Iulia Siedschlag and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In the context of intensified global competition, enhancing attractiveness to foreign direct investment (FDI) in high-value knowledge-intensive sectors is a policy objective in many advanced economies. Understanding what drives the location choice of FDI in high-value knowledge-intensive sectors is important for designing such policies. This research report provides novel evidence on factors and policies underlying the attractiveness of Ireland and Northern Ireland to FDI in high-value knowledgeintensive sectors. Furthermore, this research explores opportunities for policy coordination on the island of Ireland that could enhance the attractiveness of both jurisdictions on the island to high-value FDI. The following knowledge-intensive sectors are included in the analysis: aerospace, biotechnology, pharmaceuticals, medical devices, semiconductors, business machines and equipment, electronic components, consumer electronics, communications, software and IT services, financial services, business services, and space and defence. The research focuses on new greenfield FDI projects - new operations established by foreign companies at new sites on the island of Ireland and the rest of the EU and UK over the period 2003-2020. The analysis uses a newly generated dataset combining information from a range of data sources. Information on new greenfield FDI projects established on the island of Ireland and across EU and UK regions and countries over the past two decades (sourced from the Financial Times fDi Markets database) are combined with data on location-specific factors that influence the location choices of FDI projects (sourced from the European Commission, Eurostat and OECD).
Book Synopsis Co-operative Compliance: A Framework From Enhanced Relationship to Co-operative Compliance by : OECD
Download or read book Co-operative Compliance: A Framework From Enhanced Relationship to Co-operative Compliance written by OECD and published by OECD Publishing. This book was released on 2013-07-29 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
Book Synopsis OECD Economic Surveys: Belgium 2020 by : Oecd
Download or read book OECD Economic Surveys: Belgium 2020 written by Oecd and published by Org. for Economic Cooperation & Development. This book was released on 2020-02-27 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: Swiss citizens continue to enjoy high living standards on a range of dimensions. Economic growth has slowed but the healthy labour market is still supporting incomes and consumption. However, risks to the outlook are building. Monetary policy has been very accommodative but low interest rates are adding to financial risks. Fiscal policy is sound and debt low. There is scope to make greater use of available fiscal space. Adapting to population ageing is becoming pressing. This trend, along with digital transformation, will bring new opportunities for the economy and society, but challenges as well. Policies have not kept up with rising life expectancy, particularly the statutory retirement age. Updating the pension system and lowering barriers to working longer would ensure that workers continue to receive adequate incomes during retirement. Ageing will also pressure health care spending and increase demand for long-term care. Policies to contain costs and reduce fragmentation in the system can help maintain access to quality care. Switzerland is well placed to seize the opportunities offered by new technologies. Addressing the barriers to adoption, improving the availability of information and helping workers adapt will enable firms, individuals and governments to reap the benefits of digitalisation. SPECIAL FEATURE: POLICIES FOR AN AGEING SOCIETY
Book Synopsis Supporting Investment in Knowledge Capital, Growth and Innovation by : OECD
Download or read book Supporting Investment in Knowledge Capital, Growth and Innovation written by OECD and published by OECD Publishing. This book was released on 2013-10-10 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work shows that business investment in knowledge-based capital is a key to future productivity growth and living standards and sets out recommendations in the fields of: innovation; taxation; entrepreneurship and business development; corporate reporting; big data; competition and measurement.
Author :International Monetary Fund Publisher :International Monetary Fund ISBN 13 :1498344658 Total Pages :257 pages Book Rating :4.4/5 (983 download)
Book Synopsis Fiscal Policy and Long-Term Growth by : International Monetary Fund
Download or read book Fiscal Policy and Long-Term Growth written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-04-20 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth and distills practical lessons for policymakers. The particular mix of policy measures, however, will depend on country-specific conditions, capacities, and preferences. The paper draws on the Fund’s extensive technical assistance on fiscal reforms as well as several analytical studies, including a novel approach for country studies, a statistical analysis of growth accelerations following fiscal reforms, and simulations of an endogenous growth model.
Book Synopsis Global Trends 2040 by : National Intelligence Council
Download or read book Global Trends 2040 written by National Intelligence Council and published by Cosimo Reports. This book was released on 2021-03 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implications that will ripple for years to come." -Global Trends 2040 (2021) Global Trends 2040-A More Contested World (2021), released by the US National Intelligence Council, is the latest report in its series of reports starting in 1997 about megatrends and the world's future. This report, strongly influenced by the COVID-19 pandemic, paints a bleak picture of the future and describes a contested, fragmented and turbulent world. It specifically discusses the four main trends that will shape tomorrow's world: - Demographics-by 2040, 1.4 billion people will be added mostly in Africa and South Asia. - Economics-increased government debt and concentrated economic power will escalate problems for the poor and middleclass. - Climate-a hotter world will increase water, food, and health insecurity. - Technology-the emergence of new technologies could both solve and cause problems for human life. Students of trends, policymakers, entrepreneurs, academics, journalists and anyone eager for a glimpse into the next decades, will find this report, with colored graphs, essential reading.
Book Synopsis OECD Energy Investment Policy Review of Ukraine by : OECD
Download or read book OECD Energy Investment Policy Review of Ukraine written by OECD and published by OECD Publishing. This book was released on 2021-12-15 with total page 187 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Review assesses Ukraine’s investment climate vis-à-vis the country’s energy sector reforms and discusses challenges and opportunities in this context. Capitalising on the OECD Policy Framework for Investment and other relevant instruments and guidance, the Review takes a broad approach to investment climate challenges facing Ukraine’s energy sector.
Book Synopsis Revenue Mobilization in Developing Countries by : International Monetary Fund. Fiscal Affairs Dept.
Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Book Synopsis Brazil: Tax Expenditure Rationalization Within Broader Tax Reform by : Maria Delgado Coelho
Download or read book Brazil: Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho and published by International Monetary Fund. This book was released on 2021-09-24 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Book Synopsis Corporation tax in Northern Ireland by : Great Britain: Parliament: House of Commons: Northern Ireland Affairs Committee
Download or read book Corporation tax in Northern Ireland written by Great Britain: Parliament: House of Commons: Northern Ireland Affairs Committee and published by The Stationery Office. This book was released on 2011-06-09 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: The committee supports the principle of devolving to the Northern Ireland Executive the decision over whether or not to amend the rate of corporation tax, and believes this would assist the indigenous private sector to expand, innovate and employ more staff. The report uses 12.5% as a benchmark for the lower rate of corporation tax, but suggests that on the basis that the decision is devolved to the Northern Ireland executive it may, in due course, choose a lower rate. To maximise the benefits of a lower rate, though, continued progress needs to be made on other economic development policy mechanisms, including planning, education, and incentives for research and development and exporting. Low corporation tax is not a panacea for all Northern Ireland's economic ills, warns the committee, and there are considerable implementation issues: direct comparisons with the Republic of Ireland and its experience with 12.5% are difficult because the UK and Irish tax systems are different; and the UK Government would have to satisfy the criteria laid down in the Azores judgment for the tax reduction to satisfy EU rules on state aids. The committee was surprised to discover HM Treasury do not know how much corporation tax is raised in Northern Ireland. It is important that the Northern Ireland Executive has as much information as possible before deciding if, and how, it wishes to lower the rate, and at least a better idea of the amount of financial risk they are taking on. Furthermore, the benefits of lowering corporation tax must not be outweighed by the costs to businesses and HMRC.
Book Synopsis Tax Avoidance in Sub-Saharan Africa’s Mining Sector by : Ms. Giorgia Albertin
Download or read book Tax Avoidance in Sub-Saharan Africa’s Mining Sector written by Ms. Giorgia Albertin and published by International Monetary Fund. This book was released on 2021-09-28 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways. First, it examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA. Second, it assesses the magnitude of profit shifting in mining drawing on new macro level research, supplemented by case studies to illustrate the lived experience of tax avoidance in SSA mining. Third, the paper identifies tax policy reforms that could boost revenue mobilization in SSA.
