Purpose Considering the importance of environmental lawsuits in the capital market specifically and society more generally, the authors examine whether environmental lawsuits are related to the cost of bank loans for the first time. Design/methodology/approach This study uses a US sample of...

Discusses how important perceptions of tax fairness can be in forming tax‐compliant behaviour in various jurisdictions, based on a crosscultural study of Australia and Hong Kong. Defines fairness and its relationship with legitimacy. Describes a tax survey questionnaire administered to...

Purpose – The purpose of the study is to investigate the extent to which taxation variables explain differences in fiscal corruption (FISC) across countries. Design/methodology/approach – The study employs an empirical research design, utilizing cross‐country data for all of the relevant...

This paper examines the international corporate tax avoidance practices of publicly listed Australian firms. Based on a hand-collected sample of 203 publicly listed Australian firms over the 2006–2009 period (812 firm-years), our regression results indicate that there are several practices...