Members of the Tax Centre produce outstanding academic tax research. Our group is ranked first for accounting-based tax research in Canada and 26th in the world, placing us in the top 10% of schools worldwide (see rankings compiled by BYU). The Tax Centre co-hosts important research conferences and our members regularly supervise PhD students interested in taxation. Learn more about our members and their research below.
Tax enforcement is often viewed simply as a means to collect taxes, but what if it also affects how companies behave and the stability of markets? Dr. Andrew Bauer, Professor in the School of Accounting and Finance, examines why companies do not always minimize their tax liabilities. Bauer’s work focuses on the pressures and constraints that shape these decisions, including how rules, oversight and relationships with tax authorities influence behaviour.
Building on this focus, Bauer finds that stronger tax enforcement is linked to greater corporate transparency and fewer sudden stock price crashes. When tax authorities are more active and effective, companies tend to be more transparent and less risky, giving investors and the public a clearer view of what is happening inside firms. This is especially relevant as governments and the Organization for Economic Co-operation and Development (OECD) explore new cooperative and coordinated approaches to tax administration across countries. Bauer's research demonstrates that tax enforcement can extend beyond compliance. It can shape firm behaviour and influence how clearly markets can interpret corporate performance.
“Improving tax compliance begins with understanding how people think and decide.”
While tax policy is often associated with rules, the true challenge lies in understanding behaviour. Dr. Tisha King, Professor in the School of Accounting and Finance, explores how taxpayers and tax professionals navigate today’s increasingly complex tax systems, focusing on the real-world obstacles policymakers face in collecting taxes and fostering compliance.
This research generates practical, evidence-based insights by working directly with tax professionals, revealing how information is interpreted and acted upon in practice. As artificial intelligence and other innovations reshape professional judgment and decision-making, King’s work provides timely insight into how individuals interact with tax systems, informing the design and implementation of systems that are more adaptive, effective and responsive in a rapidly changing environment.
In a global economy, where profits are reported isn't always obvious. It's strategic. Dr. Ken Klassen, Wadsworth Senior Chair in Accounting and Finance and Professor at the School of Accounting and Finance, uses large datasets to study how corporations operate in a world with taxes, with a focus on international tax planning and how firms respond to tax incentives.
Klassen’s research examines income shifting, where multinational companies allocate profits across countries in response to tax systems and institutional factors. These decisions are central to how firms and governments interact in a global tax environment. Understanding how profits are allocated across countries is a key issue in ongoing policy efforts by the Organisation for Economic Co-operation and Development, the European Union and countries such as Canada. Klassen’s research contributes to this work by providing insight into how firms respond to tax rules and incentives.
Tax policy is designed to shape behaviour, but outcomes often differ from what policymakers expect. Dr. Kaishu Wu, Professor in the School of Accounting and Finance, examines how tax policy and regulatory institutions influence corporate behaviour, financial reporting and capital market outcomes.
Wu’s research shows that these rules can have unintended effects on firm decisions. For example, when countries limit the tax deductibility of interest to reduce income shifting, affected firms become less conservative in their financial reporting, an outcome unrelated to the rules' original intent. As governments worldwide revisit corporate tax rules and disclosure requirements, Wu's work highlights a central insight: the effectiveness of tax systems depends not only on the rules themselves, but also on how they interact with the broader web of corporate reporting and financing decisions.
