After a nail-biting conclusion to last week’s US presidential election, Joe Biden secured the US presidency, but the Democrats did not manage to win control of Congress. In the short-term, this is arguably the best possible combination from an Irish perspective. Biden’s economic plans can be broken down in terms of fiscal and industrial policy. On the fiscal side, there were a number of campaign pledges to increase both corporate and personal taxation (for higher earners). On the corporate side, Biden pledged to raise the corporate tax rate from its current level of 21 per cent to 28 per cent.…

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