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).


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 …

Critique of Knowledge Development Box

Jim Stewart, David Jacobson 02/06/2015

David Jacobson and Jim Stewart: The idea of the Knowledge Development Box (KDB) is to provide tax incentives to firms to locate their R&D …

The crisis in Greece and arms purchases

Jim Stewart 31/05/2012

Jim Stewart: Recent comments by the Head of the IMF (Christine Lagarde, Guardian Newspaper 26th May) in laying the blame for the crisis in Greece on …

The ECB and the Forthcoming Referendum

Jim Stewart 26/04/2012

Jim Stewart: A recent speech delivered by Mr Asmussen (Executive Director of the ECB) at a seminar organised by the IIEA in Dublin (The Irish Case …

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