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this post was submitted on 10 Mar 2024
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No, that doesn't assume any of that. I don't even know why you would think that.
AFAIK, the Irish situation is because multi-nationals get to pretend that they make their profits there for tax purposes. On paper they produce stuff there and pay the low taxes. -> https://en.wikipedia.org/wiki/Base_erosion_and_profit_shifting
It's a known issue and has been for years. But you can see the problem. It's a complicated issue. People who might care aren't even able to get their heads around the very simple textbook definition of "productivity".