It is of course not factually inaccurate, the tax rate is low,

sigh

Low headline rates and better enforcement can easily mean higher effective rates. The US has one of the highest headline rates of corporate taxation - and it's been decades since Uncle Sam saw a single red cent from most of the big transnats.

did start the trend to lower corporate tax rates in europe

Assuming that you don't count the UK as being part of Europe, because they have a two decade head start on Ireland in that game. And the Dutch didn't cut corporate taxes so much as never have much of them in the first place.

You are critiquing a neoliberal caricature of Ireland, invented to suit their propaganda needs.

Being at tax haven isn't a sustainable growth path either.

Where, precisely, did I contend that?

And as Bofinger pointed out, the tax level of ireland is below the european average.

Headline or effective? (Gross or net, for that matter?)

- Jake

If you only spend 20 minutes of the rest of your life on economics, go spend them here.