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A needs and resources assessment of fiscal equalisation in the Irish local government system
(Economic and Social Studies, 2015)
In 2000 the central government in Ireland introduced a formula-based needs and resources
equalisation model in its local government system to ensure that the allocation
of general purpose grants to local authorities was ...
Tax and performance measurement: an inside story
(EmeraldInsight, 2016)
Against the background of increasing regulation and spotlight on the tax position of MNEs, this study explores the relationship between tax and performance measurement. The paper is informed by a series of in-depth ...
An analysis of local public finances and the 2014 local government reforms
(Economic and Social Studies, 2016)
In this paper we set out to analyse changes in local government expenditures and income
in the context of central government austerity measures, local government budgetary adjustments
and, most especially, the 2014 local ...
Managing different types of innovation: Mutual reinforcing management control systems and the generation of dynamic tension
(Taylor & Francis, 2016-11-17)
Using a single case study of a highly innovative medical device company engaged in two types of innovation (technological and customer-oriented), this paper examines the nature of the relationship between mutually reinforcing ...
Ireland's introduction of transfer pricing: a new institutional theory perspective
(Irish Accounting and Finance Association, 2014)
This article explores the rationale for Ireland’s introduction of transfer pricing legislation in 2010. For most multinational corporations, tax planning involves structuring the business in a way that justifi es the ...
Tax professionals at work in Silicon Valley
(Elsevier, 2015-10-21)
This paper analyses a previously unexamined but nonetheless important facet of modern society the nature and impact of the relationship between in-house tax professionals in large multinational organizations, and the ...
Understanding pension communications at the organizational level: insights from bounded rationality theory & implications for HRM
(Elsevier, 2016-08-10)
This paper applies concepts from bounded rationality theory to develop an integrative model to understand how pension scheme structure and pension scheme communication impact pension participation and contribution rates ...
The spatial impact of commuting on income: a spatial microsimulation approach
(Springer Verlag, 2016-08-24)
The Irish economic boom resulted in a substantial increase in car-ownership and commuting. These trends were particularly noticeable in the Greater Dublin Area (GDA), with an unprecedented increase in employment levels and ...
Deprivation and access to work in Dublin city: the impact of transport disadvantage
(Elsevier, 2016-09-29)
Ireland's economy underwent a period of rapid expansion between 1995 and 2007, accompanied by a boom in construction. The subsequent decade saw a rapid decline in construction as Ireland went through an unprecedented ...
Audit quality threatening behaviours: perceptions of auditees
(Irish Accounting and Finance Association, 2015)
Previous research has found that audit staff engage in audit quality threatening behaviours (QTB). Auditee personnel interact with audit staff during fieldwork, and their perceptions of QTB are reported in this paper. ...