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摘要


本文整理出20年來愛爾蘭經濟成長快速的主要因素爲:(1)減支、減債、財政改革;(2)以社會契約(social pact)促成勞、資、政三方的合作與三贏;(3)維持低公司所得稅率、積極吸引外商投資;(4)注重教育、建立知識經濟基礎;(5)對客觀環境的正確策略回應;(6)正確適時的政策性選擇。作者認爲第(1)、(2)、(4)項的方向與精神值得台灣學習。作者同意有條件的吸引外人投資,但對爲了吸引外人投資而調降台灣目前的營利事業所得稅率則持保留態度。

並列摘要


This paper categorizes the causes of the fast growth of the Irish economy in the past two decades into six areas: (1) expenditure reduction, debt reduction, and fiscal reform; (2) labor-capital-government trilateral win-win policy via social pact; (3) low corporate income tax and aggressive policy in attracting foreign direct investment; (4) emphasizing education and building sound foundation for knowledge based economy; (5) correct strategic responses to the environment of Ireland; (6) correct and timely policy choices. The directions and contents in areas (1), (2), and (4) above deserve Taiwan's learning. The author also supports aggressive policy in attracting foreign direct investment under conditions suitable for Taiwan. However, the author takes a reserved position regarding a policy of reducing corporate income tax rate for the purpose of attracting foreign direct investment.

參考文獻


中時電子報(2008/07/23)
自由時報(2008/07/30)
全球台商e焦點
Barry, Frank.(2003).Irish Economic Development over Three Decades of EU Membership.Czech Journal of Economics and Finance.53(9-10),394-412.
Burnham, J. B.(2003).Why Ireland Boomed.The Independent Review.7(4),537-556.

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