Posts by Prof James Stewart

James Stewart

Prof James Stewart

Dr James Stewart is Adjunct Associate Professor at Trinity College Dublin. His research interests include Corporate Finance and Taxation, Pension Funds and financial products, Financial Systems and Economic Development.

He is widely published and his titles include Mutuals and Alternative Banking: A Solution to the Financial and Economic Crisis in Ireland (2013), Choosing Your Future: How to Reform Ireland's Pension System (co-author, 2007) and For Richer, For Poorer: An Investigation of the Irish pension system (2005).


Ireland and EU Corporate Tax Reform: Part II

James Stewart 13/05/2018

 Ireland and EU Corporate Tax Reform: The Sovereignty Argument.   As noted in a previous blog, the Irish Governments maintains that tax reform proposed and agreed upon on a worldwide basis (effectively by the OECD) would be acceptable, but reforms proposed by the Commission would not, because of the diminution of Irish sovereignty. However, many …



Ireland and EU Corporate Tax Reform

James Stewart 03/05/2018

Corporate tax reform is a key objective of EU policy. Examples include proposals for a harmonized corporate tax system (Common Corporate Tax Base …

Trumpolicy and the likely effect on real investment

James Stewart 24/11/2016

The effects of "Trumpolicy" on real investment are difficult to understand. Corporate investment and flows of FDI to Ireland and other countries are …

An unholy trinity

James Stewart 23/11/2016

The policies of the Trump administration following Brexit and possible political change in Europe in the near future could lead to unprecedented …

Tax havens, secrecy and policy options

James Stewart 03/05/2016

Jim Stewart: Panama is primarily a secrecy jurisdiction. The main function of the firm at the centre of the leaked documents, Mosack Fonseca, is to …

Tax havens and the Panama Papers

James Stewart 29/04/2016

Jim Stewart: This blog is about tax havens: their growth; functions, characteristics, and how they might be defined. A related blog tomorrow …

Inversions as a Tax Strategy - Implications of Ireland

James Stewart 04/12/2015

Jim Stewart: The recent announcement by Pfizer that it is taking over Allergan and establishing their joint ‘headquarters’ in Ireland is another …

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Contributors

Rory Hearne

Rory Hearne is a postdoctoral researcher in the Maynooth University Social Sciences …

James Stewart

Dr James Stewart is Adjunct Associate Professor at Trinity College Dublin. His research …

Paul Sweeney

Paul Sweeney is former Chief Economist of the Irish Congress of Trade Unions.  He is a …