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peer-reviewed ; 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 increasingly independent of national borders, the power relationship between business and government has shifted from one in which governments imposed tax on business in return for the privilege of operating within its jurisdiction, to one in which governments distort their tax system to suit business, in the hope of enticing them to locate on their shores. The race to the bottom in terms of tax rates has been well-chronicled in studies such as Christensen et al (2004), and Murphy (2006) Countries which were successful at the first round of tax competition are now finding that tax rates alone will not hold the multinationals on which they have become so dependent. The economic growth associated with their earlier success has brought high operating and wage costs. Multinationals who have remained lightly rooted in the soil of these countries can easily move their manufacturing to cheaper, emerging economies, taking with them their coveted jobs and exports. In order to retain them, these first round winning countries are now encouraging multinationals to locate their research and development as well as their production facilities with them. They hope that this is a less mobile activity, less easily replicated in a developing country, and so will anchor the multinational firmly in their territory. In this new level of the tax competition game, incentives are given not only for gross production, but for the production of knowledge. As a consequence, knowledge itself becomes commodified, and intellectual capital widely defined and privatised. This means that ideas previously shared must now be bought, and products previously sold at a price determined by the local market may now only be sold if the market can support their original, patent-protected form. This paper tracks the development from ...

peer-reviewed ; 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 little work has been done to understand the role of the preparers of tax returns in facilitating either compliance, avoidance or evasion of tax. There is a particular shortage of studies of this nature from developing countries. Since the first democratic elections in South Africa in 1994, a sometimes bewildering array of anti-avoidance legislation has been introduced, in a concerted effort to bring all domestic economic activity into the tax net. This increasing complexity has made it necessary for more taxpayers to take guidance from practitioners, enhancing their ability to influence either positively or negatively the attitudes of taxpayers to tax compliance. An understanding of the factors that influence the tax aggressiveness of practitioners is therefore crucial for policymakers. The paper isolates the key variables identified by prior research as impacting on the degree of tax practitioner aggression, and translates them to a South African context. They are then used to devise a pilot survey designed to detect various levels of tax aggression. The survey was delivered to tax professionals in South Africa with assistance from the South African Institute of Chartered Accountants. The results extend the current literature on tax aggressive behaviour by tax practitioners, and shed light on the tax compliance dynamic in a time of change ; PUBLISHED ; peer-reviewed

peer-reviewed ; While electric vehicles bring numerous environmental benefits during their lifetime, they could be a burden for waste management at the end of life if not managed properly. A circular waste management system, alternatively, suggests exploring the appropriate actions and policies to create the right environment for second-use applications. Such regulatory measures primarily require a temporal estimation of the volume of the end-of-life electric vehicle batteries which helps to distinguish the suitable applications, time, and level of investment in the repurposing market. From an end-of-life flow perspective, the profile of the end-of-life battery stock follows the growth of the electric vehicle market over time and vehicles' survival age. However, the level of uncertainties about the future trend of these vehicles and their efficiencies makes the end-of-life estimation highly challenging. This paper addresses these uncertainties in end-of-life battery stock estimation in Ireland by (i) modelling the electric vehicle market diffusion based on government policies and customers' preferences, and (ii) estimating electric vehicle lifetime based on a combination of current electric & conventional vehicles. Having the distribution of primary and end-of-life batteries over time, the impact of added value to electric vehicles due to the battery repurposing on their adoption in the first place is investigated. Results confirm the significant influence of government policies on the electric vehicle adoption profile. The temporal estimation of the reuse capacity of the end-of-life batteries indicates that how different levels of regulations and second-use support schemes end up to a different amount of reuse availability in end-of-life battery stock, ranging from several hundred to a few thousand megawatt-hours in 2050. Results also show that to what degree a potential second-use market for end-of-life electric vehicle batteries would increase the growth rate of electric vehicle uptake in Ireland.

non-peer-reviewed ; In a recent article in this magazine, Donna Torres wrote compellingly about the importance of tackling the gender gap across the accounting profession. She made the case that gender diversity is not only a women's issue but a human one and affects the entire workplace. This certainly is supported by countless studies that show that diversity in the workplace strengthens teams as it brings in multiple perspectives to decision-making and helps to ensure that all options are considered, and the full range of stakeholders is taken into account. In tax work, of course, this is especially important. Arguably, the stakeholders in the tax decisions made by CPAs and other tax experts include not only clients and the employing firm, but also government and anyone drawing on support from the coffers of the state ; PUBLISHED ; Not peer reviewed

AbstractInternational tax governance is significant societally as it impacts both inequality and the capacity of governments to deliver on their social contracts. Tax experts forma key, under‐researched, heterogeneous element of the tax ecosystem, subject to a range of hard and soft governance influences. While problematic tax regimes are appropriately identified by reference to lax regulation or financial opacity, few empirical studies explore how operating in these jurisdictions affects the governance of tax experts individually. Using international survey data, we find that the influence of soft governance on tax experts varies across conditions of secrecy or lax regulation. Soft governance, including that of the workplace and the profession, is most influential in challenging regimes. Beyond a tipping point of economic freedom, regulatory knowledge and the threat of sanction become less influential. Elements along the continuum between hard and soft governance interact in a non‐homogenous way that indicates a role for professional bodies and firms in tax governance.

peer-reviewed ; 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

Under the Kyoto Protocol Ireland is committed to ensuring that its greenhouse gas emission levels are at or below 113 per cent of 1990 levels for the years 2008–2012. Irish emissions have already exceeded this limit by approximately 10 to 15 per cent and must be reduced if the Kyoto Protocol targets are to be met. In this context, and drawing on relevant theory and research, this paper discusses the rationale for, and the potential impact of, government intervention in the market for carbon dioxide (CO2) emissions. The use of a Carbon Tax as a policy tool in reducing CO2 emissions is examined from both economic and taxation perspectives. Particular attention is paid to the Irish National Climate Change Strategy formulated in 2000 and the consultation process on implementing a Carbon Tax initiated by the Department of Finance in 2003. In September 2004 the Irish Government decided not to implement the proposed Carbon Tax. Submissions from interested parties on the carbon tax consultation process are reviewed against the rationale for implementation of such a tax. The body of evidence presented in this paper supports the implementation of a Carbon Tax—suggesting that the decision not to implement such a tax may have been a lost opportunity. The paper argues that a well‐designed Carbon Tax for Ireland, a simple levy on a close proxy for emissions, would be effective in influencing taxpayer behaviour bringing about a reduction in Ireland's CO2 emissions and supporting the polluter pays principle. In the absence of a carbon tax Ireland's Kyoto target is unlikely to be met and the consequent financial penalties will fall on all taxpayers. The paper concludes that the Irish Government should revisit this decision.

peer-reviewed ; International tax governance is significant societally as it impacts both inequality and the capacity of governments to deliver on their social contracts. Tax experts forma key, under-researched, heterogeneous element of the tax ecosystem, subject to a range of hard and soft governance influences. While problematic tax regimes are appropriately identified by reference to lax regulation or financial opacity, few empirical studies explore how operating in these jurisdictions affects the governance of tax experts individually. Using international survey data, we find that the influence of soft governance on tax experts varies across conditions of secrecy or lax regulation. Soft governance, including that of the workplace and the profession, is most influential in challenging regimes. Beyond a tipping point of economic freedom, regulatory knowledge and the threat of sanction become less influential. Elements along the continuum between hard and soft governance interact in a non-homogenous way that indicates a role for professional bodies and firms in tax governance