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Publications

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2011


12 Key Points on Corporation Tax Reduction

report

Summary

The 12 key points on corporation tax reduction based on the Economic Reform Group's first report - "The case for a reduced rate of Corporation Tax in Northern Ireland" and the February 2011 supporting update.

Available documents

12 Key Points on Corporation Tax Reduction (PDF - 246KB)



The Case for Reduced Corporation Tax - A Supporting Update

report

Summary

A supporting update by the Group adding to the 2010 report which underpinned the Secretary of State’s support for this policy.

Available documents

The Case for Reduced Corporation Tax - A Supporting Update (PDF - 270KB)



Press Release

report

Summary

A recent Press Release by the Economic Reform Group on the significance for the Republic of its low rate of corporation tax.

Available documents

Press Release (PDF - 36KB)



2010


Press Release

report

Summary

Economic Reform Group launches its first report - "The case for a reduced rate of Corporation Tax in Northern Ireland".

Available documents

Press Release (PDF - 52KB)



The Case for a Reduced Rate of Corporation Tax in Northern Ireland

report

Summary

This report examines the costs and benefits of a reduction in the existing corporation tax rates of 28% (for large firms) and 21% (for small firms) down to 12.5%. The choice of 12.5% has the merit of being the same as in the Republic of Ireland, and hence potentially less objectionable to the European Commission which generally opposes regional reductions in corporation tax. We are not however wedded to any particular rate as long as it is sufficiently low to provide a powerful incentive for high value-added multi-national firms to seek to locate in NI.

The report is built upon an earlier study undertaken in 2009 by Corin Taylor then Research Director of the Taxpayers Alliance. We are grateful to the Taxpayers Alliance for making their material available. The current report updates the earlier one and adds substantial new sections on the legal and administrative framework for reduced corporation tax, on the impact of tax reductions on FDI and on the impact of accelerated investment on the wider NI economy. The views expressed in this report are the sole responsibility of those named above.

The Report was originally issued in February 2010 and has been revised in May 2010 to correct some small text errors and to introduce an assumption for job losses in the public sector to reflect reductions in corporation tax revenues once tax rates are reduced in NI.

Available documents

The Case for a Reduced Rate of Corporation Tax in Northern Ireland (PDF - 832KB)