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Accounting for Uncertain Tax Positions and Lenders’ Risk Evaluations

Is tax information on financial statements useful for stakeholders? It has been an important question for accounting scholars as disclosure requirements have increased, and a… Read More ›

Do Multinationals Shift Profits Out of Developing Countries? Evidence From Indonesia

Business enterprises view tax as an expense and may try to avoid it. Multinational enterprises are in a better position to avoid tax because different… Read More ›

‘Don’t Play if You Can’t Win’: Does Disadvantage in the Super System Explain Low Levels of Engagement?

It is not only the Productivity Commission that wants to see greater household engagement in superannuation. As the Commission’s 2018 report makes clear, active consumer… Read More ›

Are Australian BEPS Countermeasures Effective? Further Evidence

Our recent journal article in Accounting & Finance investigated two questions: the extent of cross-border profit shifting activities in Australia via two main channels: intra-group… Read More ›

Should Child Benefits Be Universal or Means-Tested?

There is a common argument that scarce resources should primarily be directed towards those in need. Providing transfers to the affluent may be perceived as… Read More ›