Corporate Tax



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?

Despite a rapidly evolving literature on corporate tax avoidance, relatively little is known about how firms respond to an increase in transparency of their tax… Read More ›

Voluntary Tax Disclosures and Corporate Tax Avoidance: Evidence from Australia

The 2020-21 Federal Budget announced an intention to change the definition of resident company for Australian income tax purposes. The proposal is to implement a… Read More ›

Proposed Change to Australia’s Corporate Tax Residency Rules: The Need for Conceptual Coherence

The 2020-21 Commonwealth Budget allows most corporations to carry back losses incurred over the next two years against taxes paid in 2018-19. This short-term measure,… Read More ›

[Budget Forum 2020] Asymmetric Taxation of Business Income and Losses

One of the more expensive items in this most important of budgets is the instant asset write-off allowance. This measure allows businesses with an annual… Read More ›

[Budget Forum 2020] Will Instant Asset Write-Offs Boost Jobs?

In putting together his unprecedented pandemic budget, Treasurer Josh Frydenberg had two big tasks: to support the economy now, and to kick-start the next boom.… Read More ›

[Budget Forum 2020] It’s Not the Size of the Budget Deficit That Counts; It’s How You Use It

Australia’s 2020-21 budget season will start today with the delivery of the Federal Budget this evening and followed by the State and Territory Budgets in… Read More ›

[Budget Forum 2020] Looking for Bold Reform? Get Rid of Payroll Taxes

In the current climate of declining university revenues, it is worthwhile considering ways in which to address the challenge while simultaneously supporting government policy on… Read More ›

Fostering Industry-University Collaboration in Light of the R&D Tax Incentive

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