Panagiotis completed his Ph.D. in Multinationals’ Taxation at the University of Cyprus, August 2017. He also holds a BA degree in Public Economics from Panteion University and an MSc in International Economics and Finance from Athens University of Economics and Business.

Panagiotis is the founder and organizer of the Adam Smith Business School Taxation Study Group and a member of the Scientific Committee of the European Accounting Association Annual Congress for the Taxation Sector since 2018. He serves as an ad hoc reviewer for journals like the Journal of Corporate Finance, the British Journal of Management, the Accounting and Business Research, and the British Accounting Review, among others.

Adam Smith Business School Taxation Study Group

We welcome papers concerning a wide range of tax topics and methods. Please contact Panagiotis (Panagiotis.Karavitis@glasgow.ac.uk) to propose your working paper for discussion by our ASBS Taxation Study Group. Our group will provide detailed feedback to the authors of every  tax working paper we discuss.

Areas of expertise:

• Corporate taxation 
• Multinationals’ profit shifting 
• Tax avoidance
• Empirical corporate governance 
• International financial integration

List by: Type | Date

• ASBS Pump-Priming funding (£3,000), March 2023
• Wards Trust Grant (£1,980), May 2022
• Wards Trust Grant (£3,000), March 2021

Panagiotis would be interested in supervising doctoral students who would be willing to work in the following broad areas of research:

• Profit – shifting 
• Tax avoidance
• Empirical corporate governance
• Empirical corporate social responsibility

Current doctoral supervision

• Arora, Manish
• Mouna, Niswatil
  Three Essays on Digital Economy and Tax Avoidance
• Shen, Wei
  Corporate Tax Avoidance: Evidence from a tax reform in China
• Soni, Rajni
  “The Impact of Imputation tax system on the tax avoidance level of firms”.
• Xu, Tianyue
  Profit Shifting and Tax Avoidance

• Principles of Financial Econometrics (PG)
• Issues in Accounting Research (PG)
• Issues in International Corporate Taxation (PG)

Papers submitted in refereed journals

• Corporate Social Responsibility and Profit Shifting (with Iftekhar Hasan, Pantelis Kazakis, and Woon Sau Leung) - 3rd round revise and resubmit, European Accounting Review.
• Tax regimes and profit shifting (with Pantelis Kazakis, Rajni Soni, and Theodore Sougiannis)
• CFO Work Experience and Tax Avoidance: Evidence from China (with Pantelis Kazakis and Tianyue Xu).
• Overconfident CEOs, Corporate Social Responsibility & Tax Avoidance: Evidence from China (with Pantelis Kazakis and Tianyue Xu).

 Work in progress

• E-government and corporate tax planning: International evidence (with Christof Beuselinck, Pantelis Kazakis, and Niswatil Mouna) - coming soon.

Awards

Tax Regimes and Profit Shifting: Best paper in Accounting award at the Financial Management & Accounting Research Conference (FMARC), Limassol, 2022.

Refereeing (academic journals)

• Journal of Corporate Finance
• British Journal of Management
• Journal of Business Finance and Accounting
• Corporate Governance: An International Review
• Accounting and Business Research
• British Accounting Review
• International Journal of Finance and Economics
• International Tax and Public Finance
• European Journal of Finance
• European Management Journal

Media coverage:

Kathimerini newspaper (Greece): "Corporate tax-credit regimes and MNE's taxation"

L'AGEFI (France): "Global taxation and profit shifting: The role of corporate governance"

Columbia University, Law School's blog on corporations and capital markets (Blue Sky Blog)

19^th Annual Gala for Best Corporate Citizens in Canada (see section: 3. Corporate Social Responsibility)

Personal CV: Available here

Personal website: Panagiotis I. Karavitis