Políticas de competencia impositiva y crecimientoel caso irlandés
- Garcimartín Alférez, Carlos Eugenio
- Rivas Herrero, Luis A.
- Díaz de Sarralde Míguez, Santiago
ISSN: 1698-7616
Année de publication: 2006
Número: 6
Pages: 47-66
Type: Article
D'autres publications dans: Principios: estudios de economía política
Résumé
The so-called "irish miracle" is used in this paper as a case study to evaluate the role of competitive tax policies within the European Union framework. We present a continuous-tiem disequilibrium model to explain the economic growth in Ireland, in order to identify the relative relevance of the tax policy among the set of explaining factors. This model connects tax policy to growth through foreign direct investment.