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The purpose of this paper is to investigate the challenges faced by empirical researchers investigating a shift from taxing multinational entities using the arm’s length system to a formulary apportionment system. Theoretically, a shift should increase global tax collections as profits currently attributed to low or no tax jurisdictions are allocated to jurisdictions with true input or output factors and shift the allocation between these countries. Before any jurisdiction seriously contemplated a shift from an arm’s length allocation system to a formulary apportionment regime, however, it would want to estimate the revenue impact of such a change.

The paper systematically analyzes empirical papers that attempt to estimate the effects of formulary apportionment on country and global income revenue collected to determine the challenges faced by researchers.

The paper determines that there are both data and geo-political constraints that relate to (1) the method used to calculate the global profits of a multinational enterprise, (2) whether jurisdictions wish to adopt a global or regional formulary apportionment, (3) the weightings to be given to the factors used in the formulary apportionment, (4) the challenges of measuring sales at destination and the viability of surrogate measurements, (5) whether natural resources should be included in the measurement of the capital input factor, and (6) whether a redistribution objective should be included in the profit allocation formula.

Estimating the changes is challenging both in terms collecting the data needed for the calculations and the choice of design options to be tested. The paper provides synthesized knowledge in relation to the difficulties in estimating the effects of moving to a formulary apportionment model for taxing multinational entities.

Tax policymakers are currently navigating a path through a delicate dialectic of macro- and micro-level policy responses to the economic dislocation of the COVID-19 pandemic. The purpose of this paper is to examine initial tax measures that are aimed at helping taxpayers needing liquidity, solvency and income support.

This study undertakes a review of key tax policy responses of six jurisdictions across the globe that have similar tax regimes and virus mitigation strategies (albeit with different outcomes). Key initiatives implemented from February to April 2020 by Australia, Canada, New Zealand, Singapore, South Africa and the UK are examined.

This study indicates that tax concessions are a crude and mostly ineffective way of assisting individuals and enterprises in difficulty. In the longer term, if the crisis prompts desirable reforms such as extending the recognition of tax losses, the income tax system will emerge fairer and more efficient.

An investigation of the short-term reforms announced relating to asset write-offs, tax deferral, tax losses and goods and services tax/value-added tax rates in light of the liquidity, income support and stimulus objectives shows that in some cases the policies may have been misguided. The findings can be used by policymakers as the basis for designing better targeted alternative non-tax responses.

Jurisdictional responses to tax policy reforms during a modern period of significant economic dislocation have yet to be documented in the literature. Specifically, this paper highlights the limitations of tax policy initiatives as a response to financial hardship.

There are many success stories during Covid-19 of academics providing expertly delivered online learning experiences for tertiary students locally and around the world. This paper aims to consider how success was achieved by academics who are not specifically educated with the knowledge and skills to convert a traditional delivery model into an online format and who conventionally spend years working on single projects before they come to fruition.

This study provides, as a possible explanation for success, the willingness of academics to embrace a tertiary sector rather than discipline-specific collaborative learning approach to their own informal education in online learning practices through communities of practice. Using learning theory, both analytical and reflective methodologies are adopted through an examination of an example of a successful academic community of practice.

Engaging with a multidisciplinary community of practice can be highly beneficial for academics not specifically educated with the knowledge and skills to convert a traditional delivery model into an online format. Communities of practice provide more than online educational skills; they foster a sense of togetherness and a safe environment to share concerns and challenges on both a professional and personal level.

The benefits of communities of practice for academics during a period of profound operational disruption have yet to be documented in the literature. Specifically, this study highlights the supportive environment provided by a community of practice by examining the successful large-scale transition from face-to-face learning to an online environment during a pandemic.

The purpose of this paper is to empirically test whether corporates, via publicly disclosed sentiment and in response to government initiatives such as domestic corporate tax reform measures that address transparency, are beginning to view tax as a fourth dimension of corporate social responsibility (CSR).

To determine whether corporate attitudes towards tax are changing, representations about the corporate entity by a variety of stakeholders and through numerous channels were analysed using Leximancer software. These representations were in response to four distinct Australian domestic tax reform measures instituted during and subsequent to the Australian Government Senate Inquiry into corporate tax avoidance. The use of Leximancer, a data-analysis and mapping software that automates the coding of document text, delineates concepts and identifies themes, is well suited to the nature and size of the data used (Lodhia and Martin, 2011) and ensures the validity and reliability of the results (Dumay, 2014).

This paper provides evidence on the efficacy of global and domestic tax-reform measures that target tax avoidance through transparency. This is demonstrated by a progressive change in corporate attitudes towards tax and suggests a transition, albeit nascent, from the aggregate view to the real entity view of a corporation. As such, this study provides evidence of the inception of a corporate conscience when it comes to tax, whereby tax is instituted as a fourth dimension of CSR.

Using a theoretical framework which adopts the historically accepted views of the firm, the authors argue that a shift from the aggregate view to the real entity view of a corporation will have the following implications: an expansion of the dimensional factors of CSR (economic, social, environmental and tax); a new standard or definition of corporate responsibility which encompasses both legal and moral considerations and has transparency at its core (Narotzki, 2016); and a new outlook where consumers realise that they have the power to influence and demand action from corporates.

This paper uses state-of-the-art software to empirically test the efficacy of global and domestic tax reform measures that target transparency, ultimately providing evidence supporting the adoption of these measures and the recognition of a new dimension of CSR, tax.

This paper aims to explore the role of religiosity in determining taxpayers’ attitudes towards tax compliance and discusses likely explanations for the findings in the context of the literature.

A sequential exploratory mixed-methods research design was used in this study. Data were collected using a self-administered survey which involved approximately 300 individual taxpayers in Malaysia, followed by face-to-face interviews with 14 individual taxpayers. Majority of the respondents in both survey and interviews were salaried taxpayers, and the remaining were self-employed taxpayers.

Religiosity is found to have a minimal but statistically significant positive impact on voluntary tax compliance. This probably can be explained by the strong religious values held by many Malaysians, as well as the concept of giving which has been emphasised in almost all religions.

Because this study did not differentiate between religious values and moral values in measuring the source of respondents’ internal values, there was a possibility that their internal values may be derived from both sources. Hence, comparing the impact of individuals’ religious values with individuals’ moral values that have no influence from religion on tax compliance is suggested for future research.

A new mechanism is suggested to the Malaysian tax authority in regards to the treatment of religious payment to reduce the sense of inequality among citizens and taxpayers.

This study enriches the limited literature of tax compliance from the perspective of developing countries, particularly Malaysia, and adds to the limited literature internationally from a religiosity perspective.

The purpose of this paper is to investigate the impact of the Goods and Services Tax (GST) on mortgage pricing and to measure the GST shifting ratio of Australian credit unions.

Using the proprietary data from 79 credit unions in Australia, we perform multivariate regression analysis on the effect of the GST on mortgage effective yield spreads and interest margins, respectively. We also introduce a model that is used to measure the GST shifting ratio.

We document that the introduction of the GST in July 2000 led to the substantial rise in mortgage costs charged by credit unions in the post-GST periods. Overall, the GST alone contributed to the increase of effective yield spreads and interest margin by 65.3 and 70.1 basis points, respectively. As measured by the GST-shifting ratio, credit unions passed more than twice of the GST rate. This suggests GST over-shifting, and it is generally consistent with tax over-shifting literature.

This is the first time the GST shifting ratio has been robustly measured with the use of multivariate models on mortgage costs.

This paper aims to examine the nature of Sarbanes-Oxley (SOX) costs incurred by subsidiaries of USA parent companies, and considers whether any value flows to non-USA subsidiaries. Deductibility is analysed under both the general deductibility provisions and the transfer pricing regimes of Australia and New Zealand (NZ). Reference is also made to the Organisation for Economic Cooperation and Development (OECD) transfer pricing guidelines and the US transfer pricing regulations. Australasian and New Zealand subsidiaries of US parent companies frequently incur costs related to their parent’s regulatory reporting requirements under the Sarbanes-Oxley Act of 2002. Tax authorities, generally, view these costs as “shareholder activities”, i.e. activities performed for the benefit of the parent only. As such, they are considered non-deductible to the subsidiaries of USA parents because an independent party dealing at arm’s length would not pay to receive similar services. We consider circumstances in which some costs may be deductible.

Legal analysis.

We conclude that there can be circumstances where these so-called shareholder activities do provide value to subsidiaries and, accordingly, may (or should) be deductible in the local jurisdiction.

This analysis is limited to a consideration of Australian, NZ, OECD and US sources.

This paper provides an analysis of the deductibility of a type of expenditure commonly encountered by subsidiaries of US parent companies.

Limited research is available that deals with this issue. In most cases, only general statements on deductibility of similar types of expenditure are available to taxpayers.

The purpose of this paper is to offer strategies that can enhance the likelihood of successfully developing an idea through to publication in a high-quality journal. The paper also seeks to demystify what lies behind the editorial and review processes that form part of that journey.

This paper is based on the author’s 20+ years’ experience as a journal editor, editorial board member, ad hoc reviewer and author.

Successfully publishing in high-quality journals is a combination of a well-developed idea, meticulous planning and execution of the research, a thorough review of the target journal’s scope and expectations, attention to detail in drafting the paper and reasoned and reflective responses to guidance and recommendations from editors and referees, supplemented by some good fortune and natural talent.

This paper is intended primarily to be a resource that demystifies what lies behind the process for researchers seeking to develop their profile as an author of high-quality papers in high-quality peer-reviewed journals with a focus on the discipline of taxation. In this regard its primary intended audience is thesis students and those relatively new to academia.

Existing contributions to the literature concerning the publication process are numerous, but few studies offer a succinct summary for new and emerging researchers in mind, especially those undertaking taxation research.

The purpose of this paper is to look at the recent history of proposals to tax resource rents in Australia, from Australia’s Future Tax System Report (the “Henry Tax Review”) through to the proposed Resource Super Profits Tax (“RSPT”) and then the Minerals Resource Rent Tax (“MRRT”). The process of change from Henry to the RSPT to the MRRT can best be understood in the context of the Australian Labor Party (ALP) as a capitalist workers’ party. The author argues that it is this tension in the ALP, the shift in its internal balance further towards capital and the lack of class struggle, that has seen Labor preside over what the father of rent tax in Australia, Ross Garnaut, describes as a “problematic” tax.

Qualitative research using Marxist tools.

The paper argues that the poor health of the MRRT is a consequence of the nature of the Labor Party as a capitalist workers’ party, the shifts in power and influence within its material constitution and in essence the ascendency of capital in the capitalist workers’ party.

A very original approach to understanding the nature of the MRRT in Australia.