Corporate Tax



To what extent do taxes influence foreign direct investment (FDI) in developing countries? In most of the developing world, tax incentives are employed to attract… Read More ›

Tax Incentives and Foreign Direct Investment in Developing Countries

Transfer pricing has been an important issue in the Indonesian tax system since 2005 when the Indonesian tax authority, the Directorate General of Taxes, received… Read More ›

Minimising Potential Tax Avoidance by Strengthening Transfer Pricing Policy in Indonesia

Rarely, if ever, has it been shown anywhere that corporate income or related taxes are either fully priced or close to fully priced based entirely… Read More ›

Investment, the Corporate Tax Rate, and the Pricing of Franking Credits

There are a large number of trusts, particularly discretionary trusts, in Australia. This was highlighted in one of the Australian Labour Party’s (ALP) tax reform… Read More ›

Why We Use Private Trusts in Australia: The Income Tax Dimension Explained

Governments around the world are estimated to lose between US$240 to 650 billion per annum through corporate tax avoidance. It therefore seems logical that this… Read More ›

Killing the Goose That Laid the Golden Egg: Australian Mining Companies’ Defence of Harmful Tax Practices

Cash flow corporate taxation (CFCT) has the potential to reduce the economic efficiency costs of the corporation tax, as Murphy (2018) has shown. This is… Read More ›

Improving Cash Flow Corporate Taxation and the Z-Tax Approach

Multinational corporations employ complex product supply chains and intra-industry trade of differentiated outputs and inputs across many countries. Also, statutory corporate income tax rates vary… Read More ›

Profit Shifting: Problems and Some Policy Options

My recently published article, Corporate tax transparency reporting and Benford’s law, examines the reasonableness of the Australian Government’s mandatory tax transparency disclosures utilising the Benford’s… Read More ›

How a Curious Case of Benford’s Law Tells Us Something about the Mandatory Tax Transparency Regime

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