Tax Avoidance



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

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?

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?

In Budget 2022-23, the Government announced it would provide $652.6 million to the Australian Taxation Office (ATO) over two years to extend the operation of… Read More ›

[Budget Forum 2022] Trusts and Tax Avoidance – Extension of Funding for ATO Taskforce

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

Until a few years ago, a letterbox company or a numbered account in some tax haven was sufficient to hide money from the tax authorities… Read More ›

Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment

The classical trade-off between equity and efficiency is central to income tax policy. On the one hand, higher taxes imply more resources to redistribute; but… Read More ›

What Do We Know About Taxpayer Responses to Tax Changes?

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