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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 ›

The Elasticity of Taxable Income of Low-Income Earners: Bunching Evidence from Spain

Taxes create a number of incentives that lead households and firms to modify their economic decisions through evasion, avoidance, or real responses, in order to… Read More ›

Why Robodebt’s Use of ‘Income Averaging’ Lacked Basic Common Sense

The practice of “income averaging” to calculate debts in the robodebt scheme was completely flawed. This is what I confirmed in my new report conducted… Read More ›