Corporate moral ethics and transfer pricing aggressiveness in Australia

Roman Lanis, Grant Richardson, Grantley Taylor

Research output: Contribution to journalArticlepeer-review


This article explores the impact of corporate moral ethics on transfer pricing aggressiveness in Australia. The authors' results show a significant negative association between corporate moral ethics and transfer pricing aggressiveness. Hence, firms with higher moral ethics are less likely to be aggressive in terms of transfer pricing. The results from the additional analysis indicate that the presence of a corporate social responsibility strategy and the community and political involvement of a firm represent basic elements of corporate moral ethics that have a negative impact on transfer pricing aggressiveness. Overall, this article has important tax policy implications.
Original languageEnglish
Pages (from-to)309-340
Number of pages32
JournalAustralian Tax Forum
Issue number2
Publication statusPublished - 1 Jul 2019


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