Tax Avoidance



The October 2022 Federal Budget announced a number of tax and compliance related measures directed at large multinational companies. These included, extending funding for the… Read More ›

[October Budget 2022] Improving Tax Compliance of Large Multinational Companies

Much has been written about the Stage 3 income tax cuts and how they mainly benefit high income earners (for example, see this recent ABC… Read More ›

[October Budget 2022] What the Budget Did Not Address – Unfair Tax Minimisation Using Discretionary Trusts

The Australian Labor Party went to the 2022 election with a plan to ensure multinational corporations (MNCs) pay their ‘fair share’ of tax. Once elected,… Read More ›

[October Budget 2022] The Vested Interests Behind the Technical Expertise of the Big Four in Global Tax Reform

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

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