Corporate Tax

Budget Forum 2018: The Future of Corporate Taxation

In the 2018-19 Budget, the Government re-affirmed its policy to reduce the corporate tax rate over 10 years from 30 to 25 per cent for… Read More ›

Public Tax-Return Disclosure

Our study provides the most comprehensive empirical analysis to date of the multiple effects of publicly disclosing business tax-return information, which continues to be an… Read More ›

An Ethical Framework for Tax Decision Making by Corporations in Australia

Tax transparency measures introduced by governments in some countries around the world have resulted in  information about large company tax payments being made available to… Read More ›

The Mongolian Millions: What Can We Learn From the Making of a Multinational Tax Avoidance Scandal?

Earlier this year, The Centre for Research on Multinational Corporations (“SOMO”; a Dutch NGO) issued a report about an international mining company they said had… Read More ›

How the Government Can Pay for Its Proposed Company Tax Cuts

There are ways the government can pay for a cut in the company tax rate. In a recent working paper, we worked with researcher Chris… Read More ›

If Politicians Can’t Reform Tax System, We Need an Authority That Can

I fear I will not live long enough to see genuine, broad-based tax reform in this country.  We have had a number of exhaustive tax… Read More ›