Corporate Tax



Was the 2019 election a referendum on taxing capital and labour? And if so: where next for tax reform? Labor’s package of tax changes would… Read More ›

Tax Policy Is Doing Too Little to Help the Squeezed Middle

This post is the final in a three-part series, which began with my analysis of the Government’s plan to flatten the tax schedule and continued… Read More ›

[Budget Forum 2019] The Instant Asset Write-off Will Lift Investment—but Is That What We Want?

In his maiden Budget, Treasurer Josh Frydenberg announced that the Australian Budget is ‘back in the black’ for the first time in over a decade,… Read More ›

[Budget Forum 2019] Forecasts and Deviations – the Challenge of Accountable Budget Forecasting

Politicians often invoke the word “reform” to convey the significance, or gravitas, of a particular policy change they are proposing. However, the tax policies implemented… Read More ›

What Will the Coalition Be Remembered for on Tax? Tinkering, Blunders and Lost Opportunities

In my recent article in the eJournal of Tax Research I examine, from a black letter law viewpoint, the link drawn by human rights advocates… Read More ›

Tax and Human Rights: Much Ado About Nothing

In international tax circles, as in other areas, we often talk about American exceptionalism. But these days, it is becoming increasingly clear that Australia is… Read More ›

New Figures Put It Beyond Doubt. When It Comes to Company Tax, We Are a High-Tax Country, in Part Because It Works Well for Us

“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 ›

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

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 ›

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

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