Corporate Tax



We examine the relation between the riskiness of chief executive officers’ (CEOs’) sports hobby and firms’ aggressiveness in tax planning. We expect that individuals develop… Read More ›

CEO Sports Hobby and Firms’ Tax Aggressiveness

On 25 July 2022, Sir Keir Starmer, leader of the Labour Party Opposition in the United Kingdom gave a speech setting out his party’s plan… Read More ›

Coupling Economic Growth With Emissions Reductions in the US and UK

Changes to corporate income tax will alter the incentives and rewards for less than a third of aggregate business investment in Australia as there are… Read More ›

Why Changing Corporate Income Taxation Will Have a Limited Effect on Aggregate Business Investment

The choice of business structure is a difficult decision for small businesses, especially if they do not seek full professional advice. Even if professional advice… Read More ›

Small Business Restructure Roll-Over: In Need of Its Own Restructure?

Recently, several of the members of British Parliament wishing to be considered to be the next Leader of the Conservative Party and Prime Minister sought… Read More ›

The Tax Battle to Become UK’s Next Prime Minister

The circular economy represents a move away from a traditional, ‘take-make-use-dispose’, linear system to one that designs out waste and pollution, keeping products and materials… Read More ›

Supporting a Circular Economy Through Taxation

It is well known that multinational enterprises (MNEs) gain tax advantages by playing off the synergies they enjoy as a single economic entity against the… Read More ›

Can We Identify Tax Aggressive Behaviour by Multinational Enterprises?

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

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