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  • Killian, Sheila; Mullins, Martin (Association for Accountancy & Business Affairs, 2008)
    This paper examines the impact of tax competition on the commodfication of ideas, and points towards a particular set of negative consequences that affect the developing world. As multinational business becomes ...
  • Das, Rasel; Leo, Bey Fen; Murphy, Finbarr (SpringerOpen, 2018)
    Without nanosafety guidelines, the long-term sustainability of carbon nanotubes (CNTs) for water purifications is questionable. Current risk measurements of CNTs are overshadowed by uncertainties. New risks associated ...
  • Murphy, Finbarr; Sheehan, Barry; Mullins, Martin; Bouwmeester, Hans; Marvin, Hans J.P.; Bouzembrak, Yamine; Costa, Anna L.; Das, Rasel; Stone, Vicki; Tofail, Syed A.M. (SpringerOpen, 2016)
    While control banding has been identified as a suitable framework for the evaluation and the determination of potential human health risks associated with exposure to nanomaterials (NMs), the approach currently lacks any ...
  • Batrancea, Larissa; Nichita, Anca; Olsen, Jerome; Kogler, Christoph; Kirchler, Erich; Hoelzl, Erik; Weiss, Avi; Torgler, Benno; Fooken, Jonas; Fuller, Joanne; Schaffner, Markus; Banuri, Sheheryar; Hassanein, Medhat; Alarcón García, Gloria; Aldemir, Ceyhan; Apostol, Oana; Bank Weinberg, Diana; Batrancea, Ioan; Belianin, Alexis; Bello Gómez, Felipe de Jesús; Briguglio, Marie; Dermol, Valerij; Doyle, Elaine; Gcabo, Rebone; Gong, Binglin; Ennya, Sara; Essel-Anderson, Anthony; Frecknall-Hughes, Jane; Hasanain, Ali; Hizen, Yoichi; Huber, Odilo; Kaplanoglou, Georgia; Kudła, Janusz; Lemoine, Jérémy E.; Leurcharusmee, Supanika; Matthiasson, Thorolfur; Mehta, Sanjeev; Min, Sejin; Naufal, George; Niskanen, Mervi; Nordblom, Katarina; Öztürk, Engin Bağ ı ş; Pacheco, Luis; Pántya, József; Rapanos, Vassilis; Roland-Lévy, Christine; Roux-Cesar, Ana Maria; Salamzadeh, Aidin; Savadori, Lucia; Schei, Vidar; Sharma, Manoj; Summers, Barbara; Suriya, Komsan; Tran, Quoc; Villegas-Palacio, Clara; Visser, Martine; Xia, Chun; Yi, Sunghwan; Zukauskas, Sarunas (Elsevier, 2019)
    The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from ...
  • Killian, Sheila; O'Regan, Veronica; O'Regan, Philip (Routledge Taylor & Francis, 2022)
    As professionals, accountants hold a public interest mandate based in part on ethical claims. However, individual professionals, particularly in tax, commonly see their work as more technical than relating to the common ...
  • Killian, Sheila (Elsevier, 2006)
    The term “harmful tax competition” has become endemic. It is taken as a tautology that competition among nations for the favors of multinational companies, using their tax systems as bait, is harmful. This is a view held ...

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