Tax Haven or Economic Necessity? Analysing Ireland’s structural dependence on Foreign Direct Investment

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2023-06-23

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en

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This research paper sets out to analyse Ireland’s structural dependence on Foreign Direct Investment. After becoming the Irish Free State in 1922, the government was tasked with finding Ireland’s place in a rapidly changing globalised world. The historical context must be outlined and analysed to understand Ireland’s journey to becoming a tax haven and dependence on FDI. The research question of this thesis is: How did Ireland become structurally dependent on Foreign Direct Investment? The theoretical framework of this research is built on the concepts of the so-called Amsterdam School and Regulation Theory. This research will use the qualitative research method of document analysis, which will be combined into an explanatory narrative. This will help uncover how Ireland became structurally dependent on FDI. The research concludes that through the analysis of the historical, structural, economic, and political contexts, it is clear that Ireland’s structural dependence on FDI occurred through the culmination of all of these factors. This structural dependence on FDI eventually made Ireland a leading global tax haven.

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Faculteit der Managementwetenschappen