By Dr Rodney John Brown

Journal articles

Brown RJ; Jorgensen BN; Sadiq K, 2024, 'Revisiting Unitary Taxation with Formulary Apportionment Using Public Country-by-Country Reports', British Tax Review, 2024, pp. 407 - 453

Brown R, 2023, 'An empirical study of the Australian Senate Inquiry into corporate tax avoidance', Australian Tax Forum: a journal of taxation policy, law and reform, 38, pp. 569 - 610

Brown R; Sadiq K, 2023, 'A diagnostic tool for assessing the corporate income tax compliance burden: Pilot study findings', eJournal of Tax Research, 20, pp. 168 - 202, https://www.unsw.edu.au/content/dam/pdfs/business/acct-audit-tax/research-reports/ejournal-of-tax-research/2023-volume-20%2c-number-2/V20-No2-A-diagnostic-tool-P168.pdf

Brown R, 2022, 'A matter of trust? Corporate taxpayers' experience with the ATO's Justified Trust Program', Australian Tax Review, 51, pp. 258 - 277, https://anzlaw.thomsonreuters.com/Document/I22b8b1bb68a711ed82418c0d679ceb17/View/FullText.html?transitionType=Default&contextData=(sc.Default)&VR=3.0&RS=cblt1.0

Brown R, 2022, 'New frontiers in tax administration', Australian Tax Review, 51, pp. 207 - 209

Brown R, 2020, 'The impact of increased tax transparency via public country-by-country reporting on corporate tax aggressiveness: evidence from the European Union', Australian Tax Forum: a journal of taxation policy, law and reform, 35, pp. 596 - 637

Brown R, 2020, 'Voluntary tax disclosures and corporate tax avoidance: Evidence from Australia', Australian Tax Forum: a journal of taxation policy, law and reform, 35, pp. 391 - 429

Brown R; Lim Y; Evans C, 2020, 'The impact of full franking credit refundability on corporate tax avoidance', eJournal of Tax Research, 17, pp. 134 - 167, http://classic.austlii.edu.au/au/journals/eJlTaxR/2020/1.html

Brown R; Jorgensen B; Pope P, 2019, '‘The interplay between mandatory country-by-country tax disclosures, geographic segment reporting, and tax havens: Evidence from the European Union’', Journal of Accounting and Public Policy, 38, pp. 106 - 129, http://dx.doi.org/10.1016/j.jaccpubpol.2019.02.001

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