Tax Avoidance



Globally, tax authorities have recognised that the use of tax haven has contributed to a reduction in taxes payable by firms as evidenced by a… Read More ›

Do Tax Havens Increase Firms’ Use of Related-Party Transactions?

Frustrated with the ease with which multinational enterprises can use transfer pricing to shift profits across borders, many tax scholars have called for a shift… Read More ›

The Challenges of Estimating the Fiscal Impact of Switching to a Formulary Apportionment Regime

Business enterprises view tax as an expense and may try to avoid it. Multinational enterprises are in a better position to avoid tax because different… Read More ›

Do Multinationals Shift Profits Out of Developing Countries? Evidence From Indonesia

Our recent journal article in Accounting & Finance investigated two questions: the extent of cross-border profit shifting activities in Australia via two main channels: intra-group… Read More ›

Are Australian BEPS Countermeasures Effective? Further Evidence

That the government has announced it is cracking down on egregious use of tax minimisation schemes is acknowledgement of a major fault with Australia’s tax… Read More ›

Level the Tax-Raising Playing Field

One does not have to look at the annual Taxation Statistics to know that many young people are being used as the central element of… Read More ›

Reform Needed to Stamp Out Use of Children as “Taxpayer” of Convenience

Multinational enterprises (MNEs) are known to artificially shift their profits from high-tax jurisdictions to low-tax jurisdictions (including tax havens) to reduce their corporate income taxes,… Read More ›

Are Australian BEPS Countermeasures Effective?

It has been long established in the social science literature that geographical location affects individual decision making, leading to uneven distributions of economic and social… Read More ›

The Geography of Corporate Tax Avoidance

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