REFERENCES

Chasing the Artful Dodger–Multinational tax avoidance

1 Evidence given to House of Representatives Select Committee on the Print Media (1992) Inquiry into the Australian Print Media, 25 March.2 Friedman M (1970) ‘The social responsibility of business is to increase its profits’, , 13 Sept.3 United Voice and Tax Justice Network (2014) .4 Chenoweth O (2014) ‘Global tax schemes exposed’ , 6 November at 5 Gravelle JG (2013) Tax havens: International tax avoidance and evasion, , 23 January.6 Reidel N (2018) ‘Quantifying international tax avoidance: A Review of the academic literature’, , 69(2), pp 169-81.7 Gravelle JG (2013) Tax havens: International tax avoidance and evasion, , 23 January.8 Reidel N (2018) ‘Quantifying international tax avoidance: A Review of the academic literature’, , 69(2), pp 169-81.9 Many proposed reforms amount to something like this suggestion.10 OECD (2019a) Inclusive Framework on Base Erosion and Profit Shifting, at accessed 11 July, Reidel N (2018) ‘Quantifying international tax avoidance: A Review of the academic literature’, , 69(2), pp 169-81. Official estimates of the revenue gap involve officials trawling through corporate accounts to identify legal yet contrived schemes. There may well be a further large gap between what is uncovered and the schemes that remain undetected. MNCs have a big incentive to hide their schemes.11 OECD (2019a) , Paris.12 OECD (2019b) OECD Secretary-General Report G20 Finance Ministers and Central Bank Governors–June 2019, OECD, Paris. 15 Robert S (2018) ‘Preventing multinational tax avoidance by strengthening Australia’s tax treaties’, , 21 December.16 Dingwall D and McIlroy T (2017) ‘ATO cuts 4600 jobs in four years as Labor points to IT woes, consultancy spend’, , 19 December and Australian Government (2019) Agency Resourcing: Budget Paper No 4, Budget 2019-20.17 Bajkowski J (2015) ‘Multinational tax take bleeds after huge ATO staff cuts’, , 9 April.