T. K. Whitaker and Seán Lemass are generally credited with effecting the policy shiftfrom protectionism to outward orientation. Ireland’s low corporation tax regime,however, has its origins in the export profits tax relief (EPTR) measures introduced bythe second inter-party government in...

Yes

Established in 1949 in the face of Fianna Fáil hostility, and greeted with suspicion by the departments of Finance and Industry and Commerce, the I.D.A. within ten years had carved out a powerful position for itself within the bureaucracy. The independence granted to the board would prove...

This paper traces how the Great Depression was perceived in 1930s Ireland. Perceptions were complicated by internal political developments. Fianna Fáil, upon acceding to power in 1932, rapidly expanded protection and engaged in (near balanced budget) fiscal expansion. Despite the tariff war...

Political independence is usually associated with an attempt to reduce economic dependency on the dominant or former colonial power. For most of the early period since Irish independence the attempt to reduce exposure to the UK was implemented through tariff protection and restrictions on...

During 1986-2007, average Irish living standards rapidly converged to those of the leaders, while also consolidating its position among the most globalized economies, Outsiders began to look to Ireland as a highly successful model against which to evaluate their own growth strategies. But...

‘Policy Coherence for Development’ (PCD) seeks to ensure that non-aid public policies are consistent with a government’s international development goals. In the light of a number of years of PCD reviews and institutional reforms at both EU and member state level, this paper reflects on the...

Ten states, primarily from Central and Eastern Europe, acceded to the EU in May 2004. Another 2, and possibly 3 CEE states are likely to join in 2007. We assesses the competitiveness implications of this phase of EU expansion for Ireland. Four specific topics are considered: the opportunities...

We use mean-variance analysis to demonstrate the importance of a hitherto neglected benefit of enticing MNEs to locate in small and medium-sized countries. During the 25 years from 1974 to 1999, over 1000 foreign MNEs have located in Ireland, and they have raised their share of all manufacturing...

Corporation tax rates significantly influence the location of foreign direct investment (FDI) as well as company decisions on corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. While direct taxation remains within the competence of individual EU...