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Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief and written in nontechnical language, and so are aimed at a broad audience...
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This paper considers the impact of changes in the rate of corporation tax in Ireland affecting the services sector. A … output. The increase in profitability suggests that some of the increased output involved relocation of profits to Ireland by … multinational firms. -- Corporation tax ; Ireland ; Services Sector …
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