Posts by Prof Jim 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).
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 …
Trumpolicy and the likely effect on real investment
Jim 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
Jim 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
Jim 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
Jim 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
Jim 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 …
Diversions and Inversions: Some Implications of Corporate Tax Strategies
Jim Stewart 03/12/2015
Jim Stewart: The announced takeover by Pfizer of Allergan and consequent redomicile of Pfizer to Ireland has attracted enormous international media …
The Commission and Illegal State Aid Rules
Jim Stewart 23/10/2015
Jim Stewart: The EU has been investigating five cases of potential illegal granting of State aid via favourable tax rulings. The Commission means by …
The Greek Crisis: Lessons from Ireland
Jim Stewart 03/07/2015
Jim Stewart: The Greek crisis and tragedy is a seminal moment for the Eurozone and the EU. The Taoiseach has stated “For Greece there is a lesson …
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