University of Limerick Institutional Repository

Tax justice: the impact of global tax on developing countries and the role Ireland can play

DSpace Repository

Show simple item record

dc.contributor.author McNair, David
dc.contributor.author Killian, Sheila
dc.contributor.author Collison, Maria
dc.contributor.author Bradshaw, Fintan
dc.contributor.author Cumming, Mark
dc.date.accessioned 2013-05-14T13:27:46Z
dc.date.available 2013-05-14T13:27:46Z
dc.date.issued 2009
dc.identifier.uri http://hdl.handle.net/10344/3091
dc.description peer-reviewed en_US
dc.description.abstract 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 citizen. Yet the sovereign right of government to tax economic activity has been undermined by increasingly globalised capital flows, a number of commonly prescribed tax policies which form part of the so called “tax consensus” – a concept increasingly challenged in the wake of the financial crisis – and by the exploitation of loopholes between jurisdictions by individuals and multinationals. It is estimated that corporate tax evasion costs developing countries $160 billion each year – greater than the global aid budget. This paper explores recent developments in global taxation and their impact on developing countries. Key questions are raised regarding Ireland’s role within this global system of capital movement. Findings suggest that tax competition and the lack of international tax cooperation are harmful for developing countries and that Ireland should consider the impact of its tax policy on development, both domestically and in international negotiations en_US
dc.language.iso eng en_US
dc.publisher Trócaire en_US
dc.relation.ispartofseries Trócaire Development Review;pp. 77-96
dc.subject finance en_US
dc.subject developing countries en_US
dc.subject global taxation en_US
dc.title Tax justice: the impact of global tax on developing countries and the role Ireland can play en_US
dc.type info:eu-repo/semantics/article en_US
dc.type.supercollection all_ul_research en_US
dc.type.supercollection ul_published_reviewed en_US
dc.rights.accessrights info:eu-repo/semantics/openAccess en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search ULIR


Browse

My Account

Statistics