Statistically-speaking, the cool graphic is slightly the case of 'more design, than substance' as it does not provide analysis for what constitutes a 'high' or 'low' rate. Below, I provide a chart based on IIEA's data with specified boundaries for cut-offs for the tax rate categories. These bands are based on the +/- 1/2 of STDEV and +/- 1 STDEV from the mean. Please note that the parameters are:
- Mean (EU-wide less Malta) = 12.55%
- Mean (Euro area) = 13.88%
- Median (EU-wide) = 12.55%
- STDEV = 6.40
For the sake of an argument: Ireland is just below the EU average and is firmly in the 'Average' tax rates category. France and Denmark are firmly in the 'Low' tax rates category and Belgium and Lux are in 'Very Low' category. Ireland's 'neighborhood' in terms of plain statistics, includes: Austria, Portugal, Greece and Cyprus.
So, statistically, Irish effective corporate tax rate is indistinguishable from EU Average and from Euro Area Average. I'd say: "Bugger-off, Sarko!"