Tax Avoidance



Let’s imagine this condition: two parties must cooperate to achieve a fair outcome, yet one holds far more information than the other. One side knows… Read More ›

Beyond Self-Assessment: A New Model for Fair and Modern Tax Administration in Indonesia

Australia, like many countries, wrestles with a familiar trade-off in tax design: simpler systems cut compliance costs and widen access, but they may also open… Read More ›

Tax Simplicity, or Simplicity of Evasion? What France’s Self-Employment Regimes Teach Us

Analysts are sophisticated market participants who provide an expert evaluation of firms’ likely economic prospects to shareholders, lenders and other stakeholders. However, the ability of… Read More ›

Do Analysts Understand the Complexities of Corporate Tax Avoidance?

Family firms play an important role in many economies, yet they can present unique governance challenges. Among these challenges is the risk that family owners—often… Read More ›

Corporate Transparency, Tax Avoidance, and CEO Turnover in Family Firms

This is the second part of a two part series about the PepsiCo case, currently reserved for decision by the High Court of Australia, and… Read More ›

PepsiCo Case: Were the 2013 Amendments to the Income Tax General Anti-Avoidance Rule Effective?

On 3 April, the High Court of Australia reserved its decision in an appeal by the Commissioner of Taxation against the decision of the Full… Read More ›

PepsiCo Case: High Court of Australia Revisits the Income Tax General Anti-Avoidance Rule

Our journal article, “The Changing Tides of Part IVA: Guardian and Minerva Insights,” delves into the evolution of Australia’s General Anti-Avoidance Rule (GAAR) and its… Read More ›

The Changing Tides of Part IVA: Guardian and Minerva Insights

Australia’s tax system is needlessly complex, and that’s making it costly in ways that aren’t obvious. New research from our team at the Australian National… Read More ›

Rounding Up: How Our Research Used Round Numbers to Zero in on Tax Evasion

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