Natural disaster events such as drought affect the broader economy and inflict adverse consequences for firms because of spill-over effects in an integrated economy. Contrary to the expectation that firms would engage in higher levels of corporate tax avoidance strategies when they experience a...

Australia's taxation policies appear to have had a profound influence on the level of community trust and ethical conduct, or its ‘social capital'. This paper firstly considers the relationship between tax policy and social capital. Secondly, a quick review of the history of Australian...

One of the most salient features of the 21st century is the rising concern about economic inequality in many countries around the world to the point that it is assessed as “the defining challenge of our time.” Inequality has been observed with concern by multilateral organizations,...