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).


Corporate tax policy in Ireland

James Stewart 12/03/2019

Tax incentives to attract foreign direct investment (FDI) have been the main tool of industrial policy in Ireland for over 50 years. As a result, Ireland has attracted large inflows of FDI, and is the European headquarters for many US digital-based firms, such as Facebook and Google. The paper argues that a tax-based industrial policy has become …



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 …

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 …

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Contributors

Alicja Bobek

Alicja Bobek has a PhD in Sociology from Trinity College Dublin, an MA in Sociology and …

Vic Duggan

Vic Duggan is an independent consultant, economist and public policy specialist catering …

Michelle Maher

Dr Michelle Maher completed her PhD on the Irish pension system in 2016 at Maynooth …