Tax Avoidance



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?

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

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

The European Union (EU) “tax list” is the primary instrument of a more ambitious agenda to promote the principles of tax good governance around the… Read More ›

The EU and the Pacific: Global Tax Governance

There are currently twelve countries on the European Union’s “tax haven blacklist” – half of which are in the Pacific (American Samoa, Fiji, Guam, Palau,… Read More ›

Impact of the EU Tax Blacklist in the Pacific

General anti-avoidance rules (GAARs) are embedded within the tax laws of many jurisdictions and this includes common law jurisdictions such as Australia, New Zealand, Canada,… Read More ›

Recent Cases in Common Law Jurisdictions: Trending Towards Convergence in General Anti-Avoidance Rules

Despite a rapidly evolving literature on corporate tax avoidance, relatively little is known about how firms respond to an increase in transparency of their tax… Read More ›

Voluntary Tax Disclosures and Corporate Tax Avoidance: Evidence from Australia

Tax avoidance of large corporations has been a topic of public and academic debate for decades. Major trends such as globalisation and the increasing importance… Read More ›

The Impact of Country-by-Country Reporting on Corporate Tax Avoidance

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