Dr Rodney Brown is an empirical archival researcher of issues at the intersection of taxation and financial accounting, especially the extent to which transparency of firms’ tax arrangements impacts their behaviour. Rodney’s PhD thesis primarily examined the impact of country-by-country tax reporting on the tax aggressiveness of European Union banks. His research interests also include aspects of Australia’s tax system including corporate tax avoidance, the full dividend imputation system, tax aware investment management, superannuation and financial planning.