Posts by Prof Jim Stewart

James Stewart

Prof Jim Stewart

Dr Jim 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).


The Apple Judgement

Jim Stewart 27/07/2020

The Apple Judgement (1) has been widely acclaimed as a vindication for Ireland, its tax regime and policies towards FDI. Apart from Apple itself, it is hard to find much acclaim outside Ireland. The Financial Times considers the judgement to be “a serious setback to [the Commissions]  laudable efforts to curb unfair corporate tax practices …



The German Constitutional Court Decision and the ECB

Jim Stewart 25/06/2020

Ireland and other EU countries face many uncertainties relating to outcomes from Covid  19  and  Brexit.  To these must be added …

Coronavirus, Solidarity and an Emerging Eurozone Crisis

Jim Stewart 10/04/2020

The Coronavirus crisis has become the news.    Like the virus, it is spreading from detailed public health analysis and discussion to …

Is Ireland a Tax Haven?

Jim 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 …

Corporate tax policy in Ireland

Jim 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

Jim 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

Jim 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 …

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