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Vincent Grève
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I agree with Josh V about the importance of export promotion vs. simple domestic consumption promotion. The same could apply to tax rates. For example, it could be that the Irish truly believe in the local benefits of having low corporate tax rates. However, if many european firms start to outsource their activity to Ireland in order to profit from their fiscal regime, then it become fiscal dumping. The lign between "beggar-thy-neighbour" and "beggar-thyself" is not clear-cut, but it can be approximated.
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Jan 23, 2012