Corporate Tax



There has been some debate as to whether family firms are more tax aggressive than non-family firms. Like previous studies, we find that all other… Read More ›

Do Family Firms Engage in Less Tax Avoidance Than Non-Family Firms? The Corporate Opacity Perspective

Direct democracy is becoming more and more popular all over the globe. Brexit, the Turkish constitution, or same-sex marriage and abortion laws in Ireland are… Read More ›

Citizens Prefer Lower Taxes Than Parliaments (But Not Always)

Innovation is the cornerstone of prosperity. With better technology, societies can do more and live better; think, for example, of what the world was like… Read More ›

The Additionality of R&D Tax Policy: Evidence from Australia

Widely publicised profit-shifting cases in the European Union (EU) investigated by the European Commission against multinationals such as Apple, Starbucks, Fiat, Nike and Amazon have… Read More ›

Assessing EU’s Options to Tackle the Transfer Pricing-Induced Concessional Tax Rulings Issued by Member States to Multinationals

In order to get their ‘fair share’ of tax revenue from non-resident digital service suppliers, many countries recently enacted a digital services tax (DST). A… Read More ›

Lessons from the United States’ Section 301 Investigations of Digital Service Taxes

Profit shifting of multinational corporations is a pressing topic in the public debate, academic research, and political agenda. The issue of ‘aggressive’ tax planning and… Read More ›

How Did the OECD BEPS Indicators Develop? A Critical Update of BEPS Action 11

The 2021-22 Federal Budget marks the final main instalment in the Federal Government’s fiscal policy response to the COVID-19 pandemic, barring any mishap in which… Read More ›

[Budget Forum 2021] Fiscal Policy in the COVID-19 Era

Tax havens have re-emerged in the global tax debate. In 2020, France, Denmark, and Poland declared companies either registered in, or with subsidiaries in, tax… Read More ›

Assessing the Impact of Tax Havens Using Public Country-by-Country Reporting: Evidence from the European Union

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