Professor John FitzGerald:

On corporation tax, briefly, the Republic is at risk from changes in US tax law. Northern Ireland's T. K. Whittaker, Sir George Quigley, who was hugely impressive, argued for a low corporation tax rate for the North. I felt he had missed the boat. A low corporation tax rate could have attracted jobs in the 1980s, but by 2000 it was not about jobs but just about revenue. The jobs in FDI in Ireland are not here because of corporation tax but because of revenue. Therefore, I do not think it is a quick solution for Northern Ireland to go for a low corporation tax rate.