Влияние расширения ЕС на национальную экономику Ирландии

Supporting businesses, economic activity and jobs

• No change to Ireland’s corporation tax rate.

• Employment and Investment Incentive to boost job creation by SMEs.

• Extend the 3-year corporation tax exemption for start-up companies.

• Extend the accelerated Capital Allowance Scheme for Energy Efficient Equipment for a further three years.

• Fundamental reform of Stamp Duty on homes to stimulate the property market:

• A flat 1% rate for all transactions of residential property valued up to €1 million with 2% applying to amounts above €1 million.
• Abolishing all existing reliefs and exemptions for Stamp Duty on residential property.

• New tax incentive to support employment and improve energy efficiency in homes.

• Reduction in the air travel tax to €3 from March 2011 to boost tourism.

• All bookmakers taking bets from Ireland will pay 1% betting duty on those bets in the same way that betting shops currently do.

Fairness of actions taken by Government

The distributive impact of the four Budgets (2009 to 2011) using the SWITCH tax/benefit model is as follows:

• The average income loss for families of the combined tax/social welfare package is almost 7% (€43pw).
• The greatest percentage losses are in the top 70% of the income distribution (i.e. higher earners) progressively rising from 3 to 11% (€16 to €160pw).
• Lower earners (i.e. the 2nd and 3rd income deciles) are largely unchanged under the four Budgets.
• The lowest earners (i.e. bottom income decile) lose 5% primarily due to the reduction in welfare payments from under 25s.

Источник: Министерство финансов Ирландии (http://budget.gov.ie/budgets/2011/Documents/Budget%202011%20Leaflet.pdf)

1 Benjamin Powell. Economic freedom and growth: the case of the Celtic Tiger // Cato Journal. 2003. Vol. 22. No. 3. P. 432

2 там же

3 Jacobsen, J. Chasing Progress in the Irish Republic. Cambridge University Press, 1994. P. 81

4 Кокшаров А. Похождения кельтского тигра // Эксперт. 2010. №1. (http://www.expert.ru/2009/12/28/pohozhdeniya_keltskogo_tigra/)

5 Benjamin Powell. Economic freedom and growth: the case of the Celtic Tiger // Cato Journal. 2003. Vol. 22. No. 3. P. 433

 

6 Шемятенков В.Г. Европейская интеграция: учебное пособие. М.: Международные отношения, 2003. Стр. 278

7 Кокшаров А. Похождения кельтского тигра // Эксперт. 2010. №1. (http://www.expert.ru/2009/12/28/pohozhdeniya_keltskogo_tigra/)

8 Nicoll William, Salmon Trevor C. Understanding the European Union. Harlow, 2001. P. 437.

9 Benjamin Powell. Economic freedom and growth: the case of the Celtic Tiger // Cato Journal. 2003. Vol. 22. No. 3. P. 433

10 там же, p. 434

11 там же, р. 435

12 Jacobsen, J. Chasing Progress in the Irish Republic. Cambridge University Press, 1994. P. 177-178

13 Survey Republic of Ireland // The Economist. 1988, 16 January. Р. 9

14 Benjamin Powell. Economic freedom and growth: the case of the Celtic Tiger // Cato Journal. 2003. Vol. 22. No. 3. P. 435

15 там же, р. 436

16 Jacobsen, J. Chasing Progress in the Irish Republic. Cambridge University Press, 1994. P. 181

17 The Maastricht Treaty (Treaty on European Union) http://www.eurotreaties.com/maastrichteu.pdf

18 Benjamin Powell. Economic freedom and growth: the case of the Celtic Tiger // Cato Journal. 2003. Vol. 22. No. 3. P. 436

19 Кокшаров А. Похождения кельтского тигра // Эксперт. 2010. №1. (http://www.expert.ru/2009/12/28/pohozhdeniya_keltskogo_tigra/)

20 Кокшаров А. Похождения кельтского тигра // Эксперт. 2010. №1. (http://www.expert.ru/2009/12/28/pohozhdeniya_keltskogo_tigra/)

21 Европейский союз и Россия. Статистические сопоставления 1995-2005: Стат. сб. / Росстат – М.: «Статистика России», 2007 г, стр. 102

22 там же, стр. 115

23 Benjamin Powell. Economic freedom and growth: the case of the Celtic Tiger // Cato Journal. 2003. Vol. 22. No. 3. P. 431

24 Кокшаров А. Последний «тигр» Европы // Эксперт. 2000. №21 (http://www.expert.ru/2000/06/5/21ex-ireland2_23411/)

25 Сумленный С. Спасение через не хочу // Эксперт. 2010. №48. Стр. 62

 

26 Saving the euro // The Economist. 2010. 20 November. – P. 11

27 A contagious Irish desease? // The Economist. 2010. 27 November. – P. 27

28 Сумленный С. Спасение через не хочу // Эксперт. 2010. №48. – С. 62