Reddit mentions of Planning Ireland's Future: The Legacy of T.K. Whitaker

Actually the economic development plan that included the opening of the economy and low commercial taxation dates from the late 1950s with a new raft of politicians and our most famous civil servant T.K. Whitaker ( one of several books on the man: https://www.amazon.co.uk/Planning-Irelands-Future-Legacy-Whitaker/dp/0907606814 ).

We applied to join the EEC/EU before the UK in July 1961. Our biggest issue was the continued links with the UK. As one senior civil servant wrote to another in early 1961: "There is also the question of whether the EEC would be favourably disposed towards an application from Ireland in advance of a solution to the problem of linking the UK with the community.". Unlike the UK, our first application was not rejected, merely frozen at our request until a solution to the trade links with the UK could be found.

It's not the case that low corporation tax is the cornerstone of our economic success... it's only one of a whole host of strategies that started with that original economic plan. Things like substantial investment in infrastructure, education and school curriculum aligned to the economy's skill needs. Heavy Foreign Direct Investment, the encouragement of industrial development (although this was a minor part of the original plan) and encouragement of entrepreneurship.