Corporate Tax

Are Tax Cuts Just Not Cutting It? Improving the Efficiency of the Corporate Tax System

“Relative to other similar size OECD countries, Australia’s company income tax rate is high … Australia should respond to these developments by reducing the company… Read More ›

A Dual Income Tax System for Australian Small Business: Will It Achieve Greater Tax Neutrality?

In Australia, it appears that every newly elected government grapples with how best to tax small businesses. The small business sector is often seen as… Read More ›

Tax Havens: The Little Islands That Are Costing You Big Money

This is the text of the public lecture, ‘Tax lurks of the rich and famous: Why tax havens harm Australia, and how we can curtail… Read More ›

Do Investment Tax Breaks Increase Investment? New Study of GFC Data Shows Substantial Investment Growth

As part of its stimulus response to the global financial crisis (GFC), the Australian Government introduced an investment tax break. This policy allowed businesses undertaking… Read More ›

Dividend Imputation and Corporate Tax Avoidance: The Unintended Consequences and Policy Implications

Taxation is an issue that galvanises Australian public and political opinion. Public debate has recently included persistent claims across a spectrum of commentators that some… Read More ›

Company Income Tax: Let’s Not Forget Why Context Matters

Often, the effects of a lower company income tax on investment, national income, government revenue and so forth are assessed as if company tax was… Read More ›