Preparing for a lower corporation tax environment

Date published: 20 June 2012


This report sets out the findings from a piece of research on the impact of a lower corporation tax in Northern Ireland on the demand for skills, labour and innovation capacity.


The research consisted of two main elements. Firstly, an international best practice review to assess the importance of skills, employability and R&D capacity to securing the benefits of a reduced rate of Corporation Tax, and to identify policy lessons from relevant country case studies. The second part involved modelling and forecasting to quantify the future demand for skills, employability and R&D capacity in NI under a central ‘current Corporation Tax rate’ baseline scenario, and a 12.5% Corporation Tax rate scenario. 

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