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

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 negotiation

Supplemental Material, Seasonal_Differences_in_Light_Exposure_and_the_Assocaitoins_with_Health - Seasonal Differences in Light Exposure and the Associations With Health and Well-Being in Older Adults: An Exploratory Study

<p>Supplemental Material, Seasonal_Differences_in_Light_Exposure_and_the_Assocaitoins_with_Health for Seasonal Differences in Light Exposure and the Associations With Health and Well-Being in Older Adults: An Exploratory Study by Amanda Nioi, Jenny Roe, Alan Gow, David McNair, Peter Aspinall in HERD: Health Environments Research & Design Journal</p