(Submitted) The Finance Act of 2015 introduced Irish residency, foreign-owned status to a number of large firms that otherwise functioned as “Stateless” while maintaining minimal effective tax rates on profits earned internationally.
This paper examines the manner in which owner-occupiers housing costs are incorporated in the official inflation index. In particular, the focus is on the net acquisitions and the payments approach, which are currently used by the Central Statistics Office (CSO).
A firm-level analysis that assumes exogeneous productivity a la Melitz (2003). Measuring implied shifts in fixed costs of entry and export activity as a result of variation in corruption across industries and countries.