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

Conference Papers

Brown R, 2024, 'Hindsight reveals insight: A retrospective investigation of large corporate taxpayer disclosures prior to a tax settlement with the Australian Taxation Office', Melbourne, Australia, presented at Australiasian Tax Teachers Association 2024, Melbourne, Australia, 18 January 2024 - 19 January 2024

Brown R, 2023, 'Toward a new tax reality: An empirical examination of formulary apportionment', University of Cambridge UK, presented at Tax Research Network 2023, University of Cambridge UK, 05 September 2023 - 06 September 2023

Brown R; Jorgensen B; Sadiq K, 2022, 'Toward a new tax reality: An empirical examination of formulary apportionment using public country-by-country reports', Charles University Prague, presented at EU Tax Observatory and CorpTax - Transparency and tax avoidance: Country-by-country reporting by multinational enterprises, Charles University Prague, 03 November 2022 - 04 November 2022

Brown R; Sadiq K, 2022, 'A diagnostic tool for assessing the corporate income tax compliance burden: Pilot study findings', Doha, Qatar, presented at The 2nd Conference on Fiscal Policy and Economic Development: International Tax Reform and its Impact on GCC Countries, Doha, Qatar, 20 September 2022 - 21 September 2022

Brown R, 2022, 'A matter of trust? Corporate taxpayers' experience with the ATO's Justified Trust Program', Online, presented at Australasian Tax Teachers Association 2022 conference, Online, 19 January 2022 - 20 January 2022

Brown R, 2021, 'Increased public scrutiny to the rescue? A study of the responses to the Australian Senate Inquiry into corporate tax avoidance', Sydney, Australia, presented at 14th International Tax Administration Conference, Sydney, Australia, 23 November 2021 - 24 November 2021

Brown R, 2020, 'Increased scrutiny to the rescue? A study of the behavioural responses of companies who appeared before the Australian Senate Inquiry into corporate tax avoidance', UNSW, presented at UNSW CLMR Research Symposium, UNSW, 30 November 2020 - 30 November 2020

Brown R, 2019, 'Voluntary tax disclosures and corporate tax avoidance: Evidence from Australia', UNSW, presented at UNSW CLMR Research Symposium, UNSW, 27 November 2019 - 27 November 2019

Brown R; Jorgensen B; Pope P, 2018, 'The interplay between mandatory country-by-country tax disclosures, geographic segment reporting, and tax havens: Evidence from the European Union', London School of Economics, London, UK, presented at Journal of Accounting and Public Policy 2018 Conference, London School of Economics, London, UK, 07 June 2018

Brown R, 2017, ''The impact of mandatory country-by-country tax disclosures on the tax aggressiveness of European Union banks'', Valencia, Spain, presented at 2017 EAA Doctoral Colloquium, Valencia, Spain, 07 May 2017 - 09 May 2017

Brown R; Lim Y; Evans C, 2016, '‘The impact of corporate tax avoidance on the cost of debt in a full dividend imputation system’', Gold Coast, Australia, presented at 2016 AFAANZ Conference, Gold Coast, Australia, 03 July 2016 - 06 July 2016

Brown R; Evans C; Lim Y, 2015, 'The impact of corporate tax avoidance within a full dividend imputation system: Evidence from Australia', Said Business School, Oxford University, presented at Oxford Centre for Business Taxation Doctoral Colloquium, Said Business School, Oxford University, 29 September 2015 - 30 September 2015

Media

Brown R, 2024, Labor's stage 3 tax cuts: is there a better, fairer alternative?, https://www.businessthink.unsw.edu.au/articles/labor-stage-3-tax-cuts-alternative

Brown R, 2024, Labor had no choice on stage 3 tax cuts, https://www.firstlinks.com.au/labor-no-choice-stage-3-tax-cuts

Brown R, 2023, A matter of trust? Corporate taxpayers' experience with the ATO's Justified Trust Program, https://www.austaxpolicy.com/a-matter-of-trust-corporate-taxpayers-experience-with-the-atos-justified-trust-program/

Brown R, 2023, Prepare for the shifting sands in personal taxation, https://www.firstlinks.com.au/prepare-shifting-sands-personal-taxation

Brown R, 2021, Taxing the 'rich': the potential tax consequences of inequality, https://www.firstlinks.com.au/taxing-the-rich-the-potential-tax-consequences-of-rising-inequality

Brown R, 2020, Voluntary tax disclosures and corporate tax avoidance: Evidence from Australia, https://www.austaxpolicy.com/voluntary-tax-disclosures-and-corporate-tax-avoidance-evidence-from-australia/

Brown R; Evans C; Lim Y, 2020, The impact of full franking refundability on corporate tax avoidance, https://www.austaxpolicy.com/the-impact-of-full-franking-credit-refundability-on-corporate-tax-avoidance/

Brown R, 2020, Could wealth hidden in tax havens help repay stimulus package debts?, https://www.businessthink.unsw.edu.au/articles/wealth-hidden-tax-havens-stimulus-package-debts

Brown R; Donald S; Mackenzie G, 2020, A super balancing act? The Early Access to Superannuation Scheme, https://www.businessthink.unsw.edu.au/articles/early-access-superannuation-scheme-trustees

Brown R, 2020, Brace yourself for (bad) tax and super news, https://www.firstlinks.com.au/brace-yourself-for-bad-tax-super-news

Brown R, 2020, What really needs to be done to close tax haven loopholes?, https://www.businessthink.unsw.edu.au/articles/close-tax-haven-loopholes

Brown R, 2019, Franking policy may increase corporate tax avoidance, https://www.firstlinks.com.au/franking-credit-corporate-tax-avoidance

Brown R, 2018, How SMSFs can utilise franking credits under Labor, https://www.firstlinks.com.au/smsfs-utilise-franking-credits-labor-policy

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