Corporate Tax



Governments around the world are estimated to lose between US$240 to 650 billion per annum through corporate tax avoidance. It therefore seems logical that this… Read More ›

Killing the Goose That Laid the Golden Egg: Australian Mining Companies’ Defence of Harmful Tax Practices

Cash flow corporate taxation (CFCT) has the potential to reduce the economic efficiency costs of the corporation tax, as Murphy (2018) has shown. This is… Read More ›

Improving Cash Flow Corporate Taxation and the Z-Tax Approach

Multinational corporations employ complex product supply chains and intra-industry trade of differentiated outputs and inputs across many countries. Also, statutory corporate income tax rates vary… Read More ›

Profit Shifting: Problems and Some Policy Options

My recently published article, Corporate tax transparency reporting and Benford’s law, examines the reasonableness of the Australian Government’s mandatory tax transparency disclosures utilising the Benford’s… Read More ›

How a Curious Case of Benford’s Law Tells Us Something about the Mandatory Tax Transparency Regime

Attracting inbound foreign direct investment (FDI) by multinational corporations has long been an important objective of many governments in developing and transition economies. In view… Read More ›

Tax Sparing Agreements and Foreign Direct Investment in Developing Countries

Proposals for the reform of corporate income taxes are in high demand. Global firms can, if they want, avoid paying their taxes and the ‘trillion… Read More ›

Taxing Global Profits: A ‘Back to the Future’ Reform

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?

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