Dr Panagiotis Karavitis

  • Senior Lecturer (Accounting & Finance)

Biography

Panagiotis joined the Adam Smith Business School in 2018. He completed his Ph.D. in Multinationals’ Taxation at the University of Cyprus, in August 2017. He also holds a BA degree in Public Economics from Panteion University and an MSc in International Economics and Finance from Athens University of Economics and Business. He was a visiting scholar at the University of Illinois Gies College of Business at Urbana-Champaign and the Department of Economics, University of Cyprus.

Panagiotis is the founder and organizer of the Adam Smith Business School Taxation Study Group and a member of the Scientific Committee of the European Accounting Association Annual Congress for the Taxation Sector since 2018. He serves as an ad-hoc reviewer for journals like the Journal of Corporate Finance, the British Journal of Management, the European Accounting Review, the Accounting and Business Research, and the British Accounting Review, among others.

Adam Smith Business School Taxation Study Group

We welcome papers concerning a wide range of tax topics and methods. Please, contact Panagiotis (Panagiotis.Karavitis@glasgow.ac.uk) to propose your working paper for discussion by our ASBS Taxation Study Group. Our group will provide detailed feedback to the authors of every tax working paper we discuss.

Research interests

Areas of expertise:

  • Corporate taxation 
  • Multinationals’ profit shifting 
  • Tax avoidance
  • Corporate governance 
  • International financial integration
  • Corporate Social Responsibility

Publications

List by: Type | Date

Jump to: 2024 | 2022 | 2021 | 2020
Number of items: 7.

2024

Karavitis, P. , Kazakis, P. and Xu, T. (2024) Overconfident CEOs, corporate social responsibility, and tax avoidance: evidence from China. Journal of International Accounting, Auditing and Taxation, (Accepted for Publication)

Hasan, I., Karavitis, P. , Kazakis, P. and Leung, W. S. (2024) Corporate social responsibility and profit shifting. European Accounting Review, (doi: 10.1080/09638180.2024.2303971) (Early Online Publication)

2022

Karavitis, P. and Kazakis, P. (2022) Political sentiment and syndicated loan borrowing costs of multinational enterprises. Journal of International Financial Markets, Institutions and Money, 78, 101537. (doi: 10.1016/j.intfin.2022.101537)

Karavitis, P. and Michael, M. S. (2022) International financial integration in the presence of an international duopoly. European Journal of Finance, 28(8), pp. 825-847. (doi: 10.1080/1351847X.2021.1931389)

2021

Delis, F., Delis, M. D., Karavitis, P. I. and Klassen, K. J. (2021) Corporate governance and profit shifting: the role of the audit committee. European Accounting Review, (doi: 10.1080/09638180.2021.2003216) (Early Online Publication)

Karavitis, P. , Kokas, S. and Tsoukas, S. (2021) Gender board diversity and the cost of bank loans. Journal of Corporate Finance, 71, 101804. (doi: 10.1016/j.jcorpfin.2020.101804)

2020

Delis, M. D., Hasan, I. and Karavitis, P. I. (2020) Profit shifting and tax-rate uncertainty. Journal of Business Finance and Accounting, 47(5-6), pp. 645-676. (doi: 10.1111/jbfa.12429)

This list was generated on Thu Nov 21 04:20:42 2024 GMT.
Jump to: Articles
Number of items: 7.

Articles

Karavitis, P. , Kazakis, P. and Xu, T. (2024) Overconfident CEOs, corporate social responsibility, and tax avoidance: evidence from China. Journal of International Accounting, Auditing and Taxation, (Accepted for Publication)

Hasan, I., Karavitis, P. , Kazakis, P. and Leung, W. S. (2024) Corporate social responsibility and profit shifting. European Accounting Review, (doi: 10.1080/09638180.2024.2303971) (Early Online Publication)

Karavitis, P. and Kazakis, P. (2022) Political sentiment and syndicated loan borrowing costs of multinational enterprises. Journal of International Financial Markets, Institutions and Money, 78, 101537. (doi: 10.1016/j.intfin.2022.101537)

Karavitis, P. and Michael, M. S. (2022) International financial integration in the presence of an international duopoly. European Journal of Finance, 28(8), pp. 825-847. (doi: 10.1080/1351847X.2021.1931389)

Delis, F., Delis, M. D., Karavitis, P. I. and Klassen, K. J. (2021) Corporate governance and profit shifting: the role of the audit committee. European Accounting Review, (doi: 10.1080/09638180.2021.2003216) (Early Online Publication)

Karavitis, P. , Kokas, S. and Tsoukas, S. (2021) Gender board diversity and the cost of bank loans. Journal of Corporate Finance, 71, 101804. (doi: 10.1016/j.jcorpfin.2020.101804)

Delis, M. D., Hasan, I. and Karavitis, P. I. (2020) Profit shifting and tax-rate uncertainty. Journal of Business Finance and Accounting, 47(5-6), pp. 645-676. (doi: 10.1111/jbfa.12429)

This list was generated on Thu Nov 21 04:20:42 2024 GMT.

Grants

  • Wards Trust Grant (£3,980), February 2024
  • ASBS Pump-Priming funding (£3,000), December 2023
  • ASBS Pump-Priming funding (£3,000), March 2023
  • Wards Trust Grant (£1,980), May 2022
  • Wards Trust Grant (£3,000), March 2021

Supervision

Panagiotis would be interested in supervising doctoral students who would be willing to work in the following broad areas of research:

  • Profit – shifting 
  • Tax avoidance
  • Tax systems
  • Corporate governance
  • Corporate social responsibility

Current doctoral supervision

  • Arora, Manish
    Deep Learning Calibration Framework for detecting Asset Price Bubbles from Option Prices.
  • Huang, Beijia
    Corporate investment, Tax behavior and ESG performance: Empirical evidence from emerging market countries
  • Mouna, Niswatil
    Three Essays on Digital Economy and Tax Avoidance
  • Soni, Rajni
    “The Impact of Imputation tax system on the tax avoidance level of firms”.

Teaching

Current courses

  • Principles of Financial Econometrics (Postgraduate)
  • Issues in International Corporate Taxation (Postgraduate)

 

Past courses

  • Issues in Accounting Research (Postgraduate)

Additional information

Papers submitted in refereed journals

 Work in progress

Awards

Tax Regimes and Profit Shifting: Best paper in Accounting award at the Financial Management & Accounting Research Conference (FMARC), Limassol, 2022.

Refereeing (academic journals)

  • Journal of Corporate Finance
  • British Journal of Management
  • European Accounting Review
  • Journal of Business Finance and Accounting
  • Corporate Governance: An International Review
  • Accounting and Business Research
  • British Accounting Review
  • Journal of Financial Research
  • Journal of International Accounting, Auditing and Taxation
  • International Journal of Finance and Economics
  • International Tax and Public Finance
  • European Journal of Finance

Media coverage:

Kathimerini newspaper (Greece): "Corporate tax-credit regimes and MNE's taxation"

L'AGEFI (France): "Global taxation and profit shifting: The role of corporate governance"

Columbia University, Law School's blog on corporations and capital markets (Blue Sky Blog)

19th Annual Gala for Best Corporate Citizens in Canada (see section: 3. Corporate Social Responsibility)

 

Personal CV: Available - Panagiotis I. Karavitis CV

Personal website: Panagiotis I. Karavitis 


Panagiotis Karavitis