Corporate Tax



A paradox one may encounter in the debate surrounding the competitiveness of Australia’s tax system in attracting corporate investment is that Australia has continued to… Read More ›

How Do Corporate Tax Rates Affect Location Decisions of Firms and a Country’s Industry Structure? Lessons for Australia

The European Union (EU) “tax list” is the primary instrument of a more ambitious agenda to promote the principles of tax good governance around the… Read More ›

The EU and the Pacific: Global Tax Governance

There are currently twelve countries on the European Union’s “tax haven blacklist” – half of which are in the Pacific (American Samoa, Fiji, Guam, Palau,… Read More ›

Impact of the EU Tax Blacklist in the Pacific

Equity crowdfunding is an efficient and fast-growing means of channelling private capital to start-up companies. In New Zealand, progressive and innovative regulation and a syndication… Read More ›

More Efficiency and Equity in Crowdfunding? The Role of R&D Tax Incentives

General anti-avoidance rules (GAARs) are embedded within the tax laws of many jurisdictions and this includes common law jurisdictions such as Australia, New Zealand, Canada,… Read More ›

Recent Cases in Common Law Jurisdictions: Trending Towards Convergence in General Anti-Avoidance Rules

Here’s an idea that will cause progressives some angst: Let’s eliminate corporate income taxes. Before getting started, let’s first turn to two articles written by… Read More ›

America Should Eliminate Corporate Income Taxes

The Commissioner of Taxation’s power to issue notices under section 260-5 of Schedule 1 to the Taxation Administration Act 1953 (otherwise known as garnishee notices)… Read More ›

ATO Garnishee Notices: Frustrating Corporate Rescue Policy

Beyond tax rates, how can we compare tax systems? In a recent policy brief, we reviewed and evaluated some recent efforts to make cross-country comparisons… Read More ›

How Can We Compare Tax Systems?

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