10.6084/m9.figshare.3692133.v1
Esmond Birnie
Esmond
Birnie
Graham Brownlow
Graham
Brownlow
Should the fiscal powers of the Northern Ireland Assembly be enhanced?
Taylor & Francis Group
2016
devolution
institutions
fiscal decentralization
competitiveness
economic development
Northern Ireland
中央权力下放;制度;财政去中央化;竞争力;经济发展;北爱尔兰
décentralisation
décentralisation fiscale
compétitivité
développement économique
Irlande du Nord
Dezentralisierung
Institutionen
fiskale Dezentralisierung
Konkurrenzfähigkeit
Wirtschaftsentwicklung
Nordirland
transferencia de competencias
instituciones
descentralización fiscal
competitividad
desarrollo económico
Irlanda del Norte
H71
O18
R51
R58
2016-08-19 10:52:12
Journal contribution
https://tandf.figshare.com/articles/journal_contribution/Should_the_fiscal_powers_of_the_Northern_Ireland_Assembly_be_enhanced_/3692133
<p>Should the fiscal powers of the Northern Ireland Assembly be enhanced? <i>Regional Studies</i>. Northern Ireland has been characterized by an inability to narrow the persistent economic gap relative to Britain. Some commentators have suggested that regional corporation tax variation may be the ‘game changer’ in closing this gap. This paper draws on a range of studies that help one better understand the historical and institutional context. However, the analysis of tax variation is broader than this. Consideration is given as to which taxes might be the most suitable candidates for devolution. While greater tax variations could certainly complement an emphasis on increased competitiveness aimed at improving economic outcomes, they are no substitute for such a focus. As is often the case in institutional and economic development, issues of sequencing and policy capacity are salient.</p>