Craig Elliffe

Professor Craig Elliffe's recent research has been focused on the level of tax paid by multinationals. There is widespread government and public concern about the low level of income tax paid by companies operating in the digital economy. His 2022 Research Excellence Medal award-winning research project identified significant challenges in the international tax system, considering how they might be remedied through multilateral international tax reform from both a New Zealand and a global perspective.

His monograph titled Taxing the Digital Economy: Policy, Theory and Practice has been critically acclaimed by leading tax experts as a “truly global” “must-read book” that is “one of the first … to seriously analyse these challenges.” His work has also been recognised by politicians and tax policy officials around the world during; he provided both oral and written submissions to New Zealand and Paris-based OECD officials, worked on the New Zealand Government’s Tax Working Group, and supplied recommendations on international tax policy.

He is currently finalising the International Fiscal Association’s General Report on “Good Faith in Domestic and International Tax Law” which will be published in book form for the Congress to be held in Mexico in 2023. He is also editing a new book International Tax at the Crossroads, which contains thought-provoking chapter contributions from some of the world’s leading international tax academics and is based on a conference of the same name held at the University of Auckland in late 2022.

For an up-to-date list of publications please see Craig's SSRN page.