I have however not seen any proof that it benefits the country other than employment (how are the salaries?).
If you look at tax revenue as percent of GDP it's almost had a freefall [1], which could be okay if the GDP is high enough.
In direct numbers however Ireland as of 2014 was not even back to 2007 levels in tax revenue (pre economic crisis) [2], and ignoring inflation. And only counting corporation tax, not even back to 2002 levels.
You're right, they're two different arguments. But I don't think it's a far leap looking between different countries to say that good infrastructure, healthcare, welfare and through sensible regulations an empowered workforce is also good for the economy.
Looking straight at GDP (even if it's a blunt instrument), Ireland hasn't reaped a lot of rewards there either [1].
They started lowering the corporate tax in 1995, so if you look at the graph from 1995 to now and compare it to the US graph from 1995 to now, the curves are nearly identical, only the US is much less fluctuating.
If by nearly identical, you mean growing twice as quickly.
That page allows displaying both on the same graph (compare to "US GDP") and when placed by side by side it's easy to see that Ireland has grown at least twice as quickly since 1995.
I have however not seen any proof that it benefits the country other than employment (how are the salaries?).
If you look at tax revenue as percent of GDP it's almost had a freefall [1], which could be okay if the GDP is high enough.
In direct numbers however Ireland as of 2014 was not even back to 2007 levels in tax revenue (pre economic crisis) [2], and ignoring inflation. And only counting corporation tax, not even back to 2002 levels.
[1] http://data.worldbank.org/indicator/GC.TAX.TOTL.GD.ZS?locati...
[2] https://en.wikipedia.org/wiki/Corporation_tax_in_the_Republi...