Tax harmony

How about trying a different approach to Corporation Tax?

Suppose Ireland was to adopt a progressive approach using a macro version of our income tax model (ie with bands). For example, for small businesses earning profit under €100,000 the rate could be set at 8%; in the next band, profit above €100,000 and less than €800,000, a rate of 12.5% would apply; finally, profit above €800,000 set at a rate of 15%.

The figures could be analysed to choose the bands and rates such that they would encourage smaller enterprises to grow, enable sustainability for the medium-sized businesses, while obliging the big players to make an appropriate contribution to the economies in which they are resident. Could Ireland lead the way by proposing the harmonisation of such a Corporation Tax regime across the EU?