Corporate Tax



As scientific progress advances in the fields of machine learning, robot dexterity and processing power, it becomes increasingly feasible for machines to replace humans in… Read More ›

Automation Tax: Adopt With Caution

Although generally women are believed to be more risk-averse, and more likely to follow regulations, researchers provide mixed evidence on whether female executives are more… Read More ›

Are Female Chief Financial Officers Less Tax Aggressive Than Males?

There has been some debate as to whether managers with ambitions of empire building have incentives to invest excessively in corporate assets to grow their… Read More ›

Does Corporate Tax Avoidance Enhance Managerial Empire Building?

The three decades of uninterrupted economic growth and the years of fiscal surpluses are over. Australia, along with the rest of the world, faces unprecedented… Read More ›

[Budget Forum 2022] On the Limits of Fiscal Financing in Australia

Over the last two decades, tax authorities around the world have introduced cooperative compliance approaches to increase corporate tax compliance. These approaches open the possibility… Read More ›

The Cooperative Approach to Corporate Tax Compliance

The United States’ use of economic tools to pursue national security and foreign policy goals is at a high-water mark, reflecting a trend that has… Read More ›

Taxes and Foreign Policy

Since 2018, the Organisation for Economic Co-operation and Development (OECD) has tried to find a way to tax digital companies that is agreeable to most… Read More ›

In Search of a Solution to Tax the Digital Economy

One question that has cut across recent Australian tax policy debates in relation to taxing corporations and private trusts, but has not been made explicit,… Read More ›

Entity Taxation and Flow-Through Taxation: When Should We Apply Each Method of Taxation?

1 2 3 … 13
top