Government Futures: Corporation Tax - Game changer or game over?

In this publication we ask if low Corporation Tax is the gamechanger for today's Northern Ireland that Ray McSharry perceived it to be for the Republic of the 1980s – or is it game over for cutting headline rates and, if so, what else is out there?

In this longer than usual Government Futures,we explore the whys and wherefores of Corporation Tax. why it seemed to be a game-changer for the Irish Republic and why it seems like a good idea north of the border. But we also look at the technical, legal and economic issues and, for the first time, attempt to offer a dispassionate view as to what Corporation Tax might – and might not- do for the fortunes of Northern Ireland.