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A Fiscal Exploration of the Social Contract in Times of Crisis – Financially Sound or Unfair to the Taxpayers?

Globally, there has been a revival of the social contract in both domestic and international fiscal matters. This is not surprising given the ongoing financial… Read More ›

Do We Have a Human Rights-based Duty to Pay Tax

We owe statutory, and arguably moral, duties to pay tax but do we also have a taxpaying obligation grounded in the affirmation of human rights?… Read More ›

Building Legitimacy through Storytelling: Are Fairness Arguments Effective in Driving Tax Cooperation on Pillar 1?

An interesting trend has emerged with the advent of the Base Erosion and Profit Shifting (BEPS) project. In contrast to earlier days when the Organisation… Read More ›

The Importance of Energy Justice for Oil and Gas Taxation

Energy justice is a 21st century concept that has emerged in research across many academic disciplines. For law, energy justice often refers to the application… Read More ›

Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought

Major natural disasters such as significant droughts inflict significant negative impacts on the local economy. In such circumstances, companies face a dilemma of mitigating adverse… Read More ›