Rajni Soni
Research area:
- Imputation tax system and Tax avoidance
- Tax system and Profit shifting
- Effect of diversity on country level tax avoidance
Research title: “The Impact of Imputation tax system on the tax avoidance level of firms”.
Research Summary
The thesis combines three chapters on tax avoidance including national and international tax avoidance.
First chapter:
In the first chapter, I examine the relationship between a tax system- the imputation tax system and tax avoidance. Specifically, how does the Imputation tax system affect a firm's tax avoidance level?
Second chapter:
In this chapter, I extend my analysis to a multinational setting and examine the effect of an Imputation tax system on a multinational's profit shifting. Particularly, I focus on parent and subsidiary tax systems individually to examine their profit-shifting. In addition to that, I examine the combined parent and subsidiary tax system that has a higher tendency to involve in profit-shifting.
Third chapter:
This chapter examines the effect of diversity on a firm's tax avoidance. In this chapter, I focus on two types of diversity- national diversity and cultural diversity. Hofstede's four cultural dimensions on tax avoidance.
Conference
British Accounting and Finance Association, 2021.
Teaching
Graduate Teaching Assistant
- Issues in International Corporate Taxation.
- Principles of Financial Econometrics.
Additional Information
Education
- MRes Accounting and Finance (with Distinction) from the University of Dundee.
- MSC Accounting and Finance from Glasgow Caledonian University.
- MSC Mathematics (India)
Work in progress
- Tax regimes and profit shifting (with Dr. Panagiotis Karavitis, Dr. Pantelis Kazakis, and Theodore Sougiannis) - coming soon
Award
- The paper "Tax regimes and profit shifting" received the best paper award in FMARC, Limassol, 2022
- CV: Available here
- Personal website: Rajni.Soni
Adam Smith Business School- Taxation Study Group (ASBS-TSG)
- A member of ASBS-TSG since December 2022.
