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).


Is Ireland a Tax Haven?

James Stewart 05/04/2019

For several years various government ministers have stated ‘Ireland is not a Tax Haven’ and  the ‘Double - Irish has ended’.  Both of these statements are subject to dispute. A recent report from the European Parliament (2019, par. 330) identifies Ireland and four other member states Cyprus,Luxembourg, Malta and the Netherlands as tax …



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 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 …

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Contributors

Rory Hearne

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

Sinead Pembroke

Dr Sinéad Pembroke is a research fellow at the School of Nursing and Midwifery Trinity …

Michelle Maher

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