Rodney Brown

Lecturer

Dr Rodney Brown is an empirical archival researcher of issues at the intersection of taxation and financial accounting.  Rodney’s current research interests focus on corporate tax avoidance and the extent to which increased transparency of firms’ tax arrangements has real effects.

Rodney joined UNSW in July 2018 after spending 5 years in the UK completing a PhD in Accounting at the London School of Economics (LSE).  His PhD thesis primarily examined the impact of country-by-country tax reporting on the tax aggressiveness of European Union banks.

In addition to his current teaching at UNSW, Rodney has taught postgraduate and undergraduate courses at the LSE, Kings College London and the University of Technology Sydney (UTS).

Prior to academic life, Rodney gained extensive industry experience over 20 years working as a Chartered Accountant and financial planner in public practice (including PwC and EY), commercial organisations and management consulting.

Rodney retains strong industry links via his professional affiliations including Chartered Accountants Australia and New Zealand (CAANZ) (Member since 1999), the Financial Services Institute of Australasia (FINSIA) (Fellow since 2009), and The Tax Institute (TTI) (Fellow since 2020).

Rodney serves on university- and industry-level committees including the UNSW Business School’s Equity, Diversity and Inclusion (EDI) Committee and The Tax Institute’s Education Quality Assurance Board (Deputy Chair).  He is an active member of UNSW’s Centre for Law, Markets and Regulation (CLMR).

Rodney is passionate about research and teaching that bridges the divide between academic research and practice.

Rodney is a Reviewer for leading academic journals including the Journal of Business Finance and Accounting (ABDC A*-ranked), Australian Tax Forum (ABDC A*-ranked), the eJournal of Tax Research (ABDC A-ranked), and Accounting Perspectives (ABDC B-ranked).

Journal articles
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Brown R; Lim Y; Evans C, 2020, 'The impact of full franking credit refundability on corporate tax avoidance', eJournal of Tax Research, vol. 17, pp. 134 - 167
2020
Brown R, 2020, 'Voluntary tax disclosures and corporate tax avoidance: Evidence from Australia', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 35, pp. 391 - 429
2020
Brown R, 2020, 'The impact of increased tax transparency via public country-by-country reporting on corporate tax aggressiveness: evidence from the European Union', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 35, pp. 596 - 637
2020
Brown R; Jorgensen B; Pope P, 2019, '‘The interplay between mandatory country-by-country tax disclosures, geographic segment reporting, and tax havens: Evidence from the European Union’', Journal of Accounting and Public Policy, vol. 38, pp. 106 - 129, http://dx.doi.org/10.1016/j.jaccpubpol.2019.02.001
2019
Conference Papers
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Brown R, 2020, 'Increased scrutiny to the rescue? A study of the behavioural responses of companies who appeared before the Australian Senate Inquiry into corporate tax avoidance', UNSW, presented at UNSW CLMR Research Symposium, UNSW, 30 November 2020 - 30 November 2020
2020
Brown R, 2019, 'Voluntary tax disclosures and corporate tax avoidance: Evidence from Australia', UNSW, presented at UNSW CLMR Research Symposium, UNSW, 27 November 2019 - 27 November 2019
2019
Brown R; Jorgensen B; Pope P, 2018, 'The interplay between mandatory country-by-country tax disclosures, geographic segment reporting, and tax havens: Evidence from the European Union', London School of Economics, London, UK, presented at Journal of Accounting and Public Policy 2018 Conference, London School of Economics, London, UK, 07 June 2018
2018
Brown R, 2017, ''The impact of mandatory country-by-country tax disclosures on the tax aggressiveness of European Union banks'', in 'The impact of mandatory country-by-country tax disclosures on the tax aggressiveness of European Union banks', 2017 EAA Doctoral Colloquium, Valencia, Spain, presented at 2017 EAA Doctoral Colloquium, Valencia, Spain, 07 May 2017 - 09 May 2017
2017
Brown R; Lim Y; Evans C, 2016, '‘The impact of corporate tax avoidance on the cost of debt in a full dividend imputation system’', in ‘The impact of corporate tax avoidance on the cost of debt in a full dividend imputation system’, 2016 AFAANZ Conference, Gold Coast, Australia, presented at 2016 AFAANZ Conference, Gold Coast, Australia, 03 July 2016 - 06 July 2016
2016
Brown R; Evans C; Lim Y, 2015, 'The impact of corporate tax avoidance within a full dividend imputation system: Evidence from Australia', Said Business School, Oxford University, presented at Oxford Centre for Business Taxation Doctoral Colloquium, Said Business School, Oxford University, 29 September 2015 - 30 September 2015
2015
  • AFAANZ ‘Best Paper Award’, Tax Stream, 2016 AFAANZ Conference (2016)
  • Graduate Teaching Assistant Award, LSE (2015)
  • Accru+ Award for Best Graduating Student in the Master of Taxation & Financial Planning, UNSW (2012)
  • LexisNexis Dux Award in ‘Applied Corporations Law’, Chartered Secretaries Australia Graduate Diploma in Company Secretarial Practice (2002)
  • 2020, UNSW CLMR Research Grant for ‘Increased public scrutiny and corporate tax avoidance: An in-depth study of the companies who appeared at the Australian Senate Inquiry into Corporate Tax Avoidance’, ($4,200).
  • 2019, UNSW Business School Special Research Grant for ‘Voluntary tax disclosures and corporate tax avoidance: Evidence from Australia, ($10,000).
  • 2019, UNSW CLMR Research Grant for ‘Analysis of the ATO’s Justified Trust program’, (with Gordon Mackenzie), ($5,000)
  • 2014, CPA Australia Global Research Perspectives Program for ‘The impact of corporate tax avoidance on the cost of debt in a full dividend imputation system’ (with Chris Evans and Youngdeok Lim), ($24,500)
Brown R, 2021, Taxing the 'rich': the potential tax consequences of inequality, https://www.firstlinks.com.au/taxing-the-rich-the-potential-tax-consequences-of-rising-inequality
2021
Brown R, 2020, Voluntary tax disclosures and corporate tax avoidance: Evidence from Australia, https://www.austaxpolicy.com/voluntary-tax-disclosures-and-corporate-tax-avoidance-evidence-from-australia/
2020
Brown R; Evans C; Lim Y, 2020, The impact of full franking refundability on corporate tax avoidance, https://www.austaxpolicy.com/the-impact-of-full-franking-credit-refundability-on-corporate-tax-avoidance/
2020
Brown R, 2020, Could wealth hidden in tax havens help repay stimulus package debts?, https://www.businessthink.unsw.edu.au/articles/wealth-hidden-tax-havens-stimulus-package-debts
2020
Brown R, 2020, Brace yourself for (bad) tax and super news, https://www.firstlinks.com.au/brace-yourself-for-bad-tax-super-news
2020
Brown R, 2020, What really needs to be done to close tax haven loopholes?, https://www.businessthink.unsw.edu.au/articles/close-tax-haven-loopholes
2020
Brown R, 2019, Franking policy may increase corporate tax avoidance, https://www.firstlinks.com.au/franking-credit-corporate-tax-avoidance
2019
Brown R, 2018, How SMSFs can utilise franking credits under Labor, https://www.firstlinks.com.au/smsfs-utilise-franking-credits-labor-policy
2018
Brown R; Donald S; Mackenzie G, 2020, A super balancing act? The Early Access to Superannuation Scheme, https://www.businessthink.unsw.edu.au/articles/early-access-superannuation-scheme-trustees
2020

Current Courses Taught