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  • Killian, Sheila; Doyle, Elaine (2005)
    This paper investigates the factors that lead to tax aggression among tax preparers in South Africa. While much has been written on the factors influencing taxpayer propensity towards avoidance and evasion, relatively ...
  • McNair, David; Killian, Sheila; Collison, Maria; Bradshaw, Fintan; Cumming, Mark (Trócaire, 2009)
    Tax is the most sustainable source of development finance providing developing countries with revenue for investment in essential services and infrastructure, while promoting greater accountability between state and ...
  • 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 ...
  • 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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