Políticas de competencia impositiva y crecimientoel caso irlandés
- Díaz de Sarralde Míguez, Santiago
- Garcimartín Alférez, Carlos Eugenio
- Rivas Herrero, Luis A.
Argitaletxea: Servicio de Publicaciones ; Universidad de Almería
ISBN: 84-8240-795-3
Argitalpen urtea: 2006
Orrialdeak: 87
Biltzarra: Encuentro de Economía Pública (13. 2006. Almeria)
Mota: Biltzar ekarpena
Laburpena
The so-called �Irish Miracle� is used in this paper as a case study to evaluate the role of competitive tax policies in the European Union framework. We present a continuous-time disequilibrium model to explain economic growth in Ireland, in order to identify the relative relevance of tax policy among the set of explaining factors. This model connects tax policy to growth through foreign direct investment.