Gaurav Gupta

PhD Candidate
Business School
School of Accounting, Auditing and Taxation

Research Title: International Tax: Harmful Tax Competition

Supervisor/s Name: Michael Walpole, Yan Xu


Gaurav is a PhD candidate at the School of Accounting, Auditing and Taxation.

Gaurav's PhD research focuses on the literature of international tax to determine what constitutes harmful tax competition. To him, competition is always seen as a positive thing in the global trade context, however, competition has also gained notoriety in the tax context. He aims to explore this topic further and consider the ongoing debate through a slightly different perspective.