Authorities have been slow to respond to the tax revelations of the Panama Papers.
Articles on Tax evasion
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Research suggests some features of tax software can lead us to make more aggressive judgments when we file our returns, which could make an audit more likely.
Governments shouldn’t have to rely on major international information leaks like the Panama Papers to get information about companies’ tax avoidance abroad.
The number of super-rich individuals in Africa is growing, but they are not paying their fair share of taxes. African governments are losing out on roughly US$15 billion in taxes annually.
The ATO’s data dump of how much tax was paid by largest private companies raising more questions than it answers.
As millions of people file their tax returns, HMRC is struggling to come across as fair.
South Africa has sent a strong signal against tax evasion and is planning to introduce a carbon tax. There are also incentives for employers keen on taking inexperienced job seekers.
Over the last six months a public consensus has emerged among academics, think tanks, community organisations, elements of the superannuation industry and most politicians about superannuation.
Tax avoidance or tax evasion? One is legal and one isn’t, but there are acres of grey area in-between.
Companies that embrace tax disclosures and remind the public they are contributing to the economy could actually benefit from greater transparency.
If we keep saying high finance is operating in a morality vacuum, we will miss the chance to understand and fix its problems.
As HSBC suffers under the scorching spotlight of public scrutiny once more, it is fair to ask why the banking group so often finds itself at the heart of the action.
The Henry Tax Review identified 125 taxes within Australia levied by all levels of government. Of those 125 taxes, just 10 taxes raised 90% of all tax revenue. The company tax is the second largest source…
A row between a Conservative peer and Labour leader Ed Miliband is once again throwing up some inconsistent thinking about tax avoidance. Stanley Fink, the former treasurer of the Conservative party, and…
There has been an international outcry over the leaked HSBC files, which provide evidence that the bank’s Swiss arm helped wealthy clients put millions of dollars worth of assets out of the reach of the…
If we’re looking for ways the global banks can rise to the ethical challenge highlighted by the leaked files from banking giant HSBC, we could do worse than look at one of the few institutions to emerge…
Tax avoidance by multinational enterprises is not new. But the current level of political will and public outcry on the issue is uncommon in the history of taxation. The upcoming G20 meeting in Brisbane…
The revelations that global and multinational businesses have been brokering “secret” tax deals with Luxembourg to avoid paying taxes in their home countries, may be the first time an entire country has…
The hollowing out of tax collected for public purposes by rich and poor nations is not confined to technology and mining companies, according to a major leak of secret tax agreements covering more than…
Corporate inversions have been front page news in the US for months with everyone from President Barack Obama to the man on the street expressing a view as their usage has surged. Unfortunately, many of…
Top contributors
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Associate Professor, Accounting, University of Technology Sydney
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PhD Candidate, casual academic, University of Technology Sydney
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Lecturer, Accounting Discipline Group, University of Technology Sydney
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Associate Professor of Global Political Economy and Development, University of Leeds
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Professor of Management, University of Essex
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Professor of International Politics, City St George's, University of London
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Conjoint Associate Professor, School of Medicine and Public Health, University of Newcastle
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Global Professor of Law, New York University
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Adjunct Professor, Crawford School of Public Policy, Australian National University
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Professor of Organisation Studies, University of Bristol
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Professeur en management & théories des organisations, Université Paris Dauphine – PSL
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Senior Lecturer in Tax, University of Johannesburg
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Professor of Business and Society, University of Technology Sydney
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Senior Lecturer in Finance, University of Otago
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Partner, Government & Public Sector, Providence / Honorary Fellow, Australian National University