Alfred Tran

Australian National University

Honorary Associate Professor

Research School of Accounting

College of Business & Economics

Acton, Australian Capital Territory 2601

Australia

http://www.cbe.anu.edu.au

SCHOLARLY PAPERS

14

DOWNLOADS

632

SSRN CITATIONS

2

CROSSREF CITATIONS

4

Scholarly Papers (14)

1.

Ranking of Tax Journals – a Peer Perception Study

Australian Tax Forum, Volume 26, Number 2, 213-255.
Number of pages: 44 Posted: 27 Dec 2015
Binh Tran-Nam and Alfred Tran
University of New South Wales (UNSW) - School of Accounting, Auditing and Taxation and Australian National University
Downloads 160 (253,982)

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Tax journals, journal ranking, peer perception study

2.

Ranking of Tax Journals – the Way Forward

Australian Tax Forum, Volume 24, Number 3, 341-371.
Number of pages: 31 Posted: 28 Dec 2015
Kalmen H. Datt, Alfred Tran and Binh Tran-Nam
University of New South Wales (UNSW), Australian National University and University of New South Wales (UNSW) - School of Accounting, Auditing and Taxation
Downloads 106 (345,660)

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Tax journals, journal ranking

3.

Effective Tax Rates of Corporate Australia and the Book-Tax Income Gap

Australian Tax Forum, Volume 23, Number 3, 233-268.
Number of pages: 36 Posted: 28 Dec 2015
Alfred Tran and Yi Yu
Australian National University and Australian National University (ANU)
Downloads 70 (443,238)

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Effective tax rate, current effective tax rate, book-tax income gap, Review of Business Taxation

4.

Corporate Tax Strategy in the Australian Dividend Imputation System

Australian Tax Forum, Volume 28, Number 3, 523-553, 2013
Number of pages: 32 Posted: 26 Dec 2015
Catherine Ikin and Alfred Tran
Australian National University (ANU) - School of Accounting & Business Information Systems and Australian National University
Downloads 56 (494,630)

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Corporate tax strategy, Dividend imputation system

5.

An Empirical Analysis of the Tax Burden of Mining Firms versus Non‑Mining Firms in Australia

Australian Tax Forum, Vol.31, 2016
Number of pages: 37 Posted: 27 Apr 2016
Estelle Li and Alfred Tran
Australian National University (ANU) and Australian National University
Downloads 50 (519,885)

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explicit tax; implicit tax; mining firms

6.

How Close are Taxable Income and Accounting Profit? An Empirical Study of Large Australian Companies

Australian Tax Forum, Volume 28, Number 3, 641-677, 2013
Number of pages: 38 Posted: 26 Dec 2015
Shirley Carlon, Alfred Tran and Binh Tran-Nam
University of New South Wales, Australian National University and University of New South Wales (UNSW) - School of Accounting, Auditing and Taxation
Downloads 43 (552,349)

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7.

A Study of Cross-Border Profit Shifting Channels

Tax and Transfer Policy Institute, working paper - 18/2021
Number of pages: 87 Posted: 29 Dec 2021
Alfred Tran and Wanmeng Xu
Australian National University and Australian National University (ANU) - School of Accounting & Business Information Systems
Downloads 40 (567,532)

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base erosion and profit shifting (BEPS), transfer pricing, debt financing, Australian countermeasures, propensity score matching, coarsened exact matching

8.

Risk as a Measure in Taxing Financial Arrangements

Australian Tax Forum, Volume 26, Number 4, 665-691
Number of pages: 28 Posted: 28 Dec 2015
Gordon Mackenzie and Alfred Tran
University of New South Wales - Australian Taxation Studies Program (ATAX) and Australian National University
Downloads 28 (636,730)

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Risk, taxing financial arrangements

9.

An Empirical Study on Cross-Border Profit Shifting in Australia

Estelle (Xuerui) Li, Alfred Tran, 2020. An empirical study on cross-border profit shifting in Australia. eJournal of Tax Research, Volume 17, Number 2, 193-232.
Number of pages: 40 Posted: 30 Sep 2021
Estelle Li and Alfred Tran
Australian National University (ANU) and Australian National University
Downloads 22 (679,437)

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Cross-border profit shifting, Australian subsidiaries of foreign multinationals, transfer pricing, thin capitalisation

10.

Can Taxable Income Be Estimated from Financial Reports of Listed Companies in Australia?

Australian Tax Forum, Vol. 30, 2015
Number of pages: 26 Posted: 29 Sep 2015
Alfred Tran
Australian National University
Downloads 22 (679,437)
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taxable income; current tax expense; income tax disclosures

11.

A study of profit shifting using the Hines and Rice approach

Tax and Transfer Policy Institute - working paper 12/2021
Number of pages: 70 Posted: 16 Jul 2021
Alfred Tran and Wanmeng Xu
Australian National University and Australian National University (ANU) - School of Accounting & Business Information Systems
Downloads 20 (694,535)

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base erosion and profit shifting (BEPS), multinational enterprises, BEPS countermeasures, Australia, Hines and Rice Approach

12.

Book-Tax Relations of Large Australian Companies

Alfred Tran, Wanmeng Xu, 2020. Book-tax relations of large Australian companies. Australian Tax Forum, Volume 35, Number 1, 108-132.
Number of pages: 25 Posted: 31 Aug 2021
Alfred Tran and Wanmeng Xu
Australian National University and Australian National University (ANU) - School of Accounting & Business Information Systems
Downloads 13 (752,657)

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13.

The Australian Dividend Imputation System and Corporate Tax Avoidance

Australian Tax Forum, Vol. 34(2), 2019
Number of pages: 43 Posted: 23 Jul 2019
Estelle Li and Alfred Tran
Australian National University (ANU) and Australian National University
Downloads 1 (876,450)
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14.

The Impact of Adopting IFRS on Corporate ETR and Book-Tax Income Gap

Australian Tax Forum, Vol. 32(4), 2017
Number of pages: 36 Posted: 09 Jan 2018
Alfred Tran and Ying Hui Zhu
Australian National University and Independent
Downloads 1 (876,450)
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