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. 


British Accounting and Finance Association, 2021.


Graduate Teaching Assistant

  • Issues in International Corporate Taxation.
  • Principles of Financial Econometrics.

Additional Information


  • 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 


  • 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.