Transparency



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

The global tax landscape is being revamped with the introduction of Country-by-country Reporting (CbCR) as part of the Organisation for Economic Co-operation and Development’s (OECD’s)… Read More ›

Understanding the Implications of Country-By-Country Reporting for Australia

At a time when the world is hit by the COVID-19 pandemic and governments rush to launch unprecedented fiscal measures to address the crisis and… Read More ›

Open Budgets in the Time of COVID-19

There are many reasons why voters have increasingly lost trust and belief in our politicians and political processes – particularly how they seem to work… Read More ›

The Need for Better Scrutiny of Government Spending

As the engines of economic growth slow in Australia, there is a need for innovative policy changes to both raise economic growth but also to… Read More ›

Good Policy Needs Good Data. So Why Is It Locked Up?

Mounting criticism of national and multinational corporate tax avoidance has seen the introduction of a raft of new disclosure requirements in recent years. These include… Read More ›

Is Tax Transparency Always a Good Thing?

Governments around the world are estimated to lose between US$240 to 650 billion per annum through corporate tax avoidance. It therefore seems logical that this… Read More ›

Killing the Goose That Laid the Golden Egg: Australian Mining Companies’ Defence of Harmful Tax Practices

My recently published article, Corporate tax transparency reporting and Benford’s law, examines the reasonableness of the Australian Government’s mandatory tax transparency disclosures utilising the Benford’s… Read More ›

How a Curious Case of Benford’s Law Tells Us Something about the Mandatory Tax Transparency Regime

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