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Should the fiscal powers of the Northern Ireland Assembly be enhanced?

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  • Esmond Birnie
  • Graham Brownlow

Abstract

Should the fiscal powers of the Northern Ireland Assembly be enhanced? Regional Studies. 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.

Suggested Citation

  • Esmond Birnie & Graham Brownlow, 2017. "Should the fiscal powers of the Northern Ireland Assembly be enhanced?," Regional Studies, Taylor & Francis Journals, vol. 51(9), pages 1429-1439, September.
    • Handle: RePEc:taf:regstd:v:51:y:2017:i:9:p:1429-1439
    DOI: 10.1080/00343404.2016.1206655
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    Cited by:

    1. David Jordan & John Turner, 2021. "Northern Ireland's Productivity Challenge: Exploring the issues," Insight Papers 004, The Productivity Institute.
    2. Graham Brownlow & Esmond Birnie, 2018. "Rebalancing and Regional Economic Performance: Northern Ireland in A Nordic Mirror," Economic Affairs, Wiley Blackwell, vol. 38(1), pages 58-73, February.
    3. Graham Brownlow, 2017. "Practice running ahead of theory? Political economy and the economic lessons of UK devolution," Cambridge Journal of Regions, Economy and Society, Cambridge Political Economy Society, vol. 10(3), pages 559-573.

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