Corporate Tax



Much of the current debate in international tax policy focuses on multinational corporate groups who use “aggressive” tax planning to minimize the group tax burden.… Read More ›

Tax Rate Biases in Tax Planning Decisions: Experimental Evidence

This Election Brief summarises the key tax policies, costings and revenue estimates of the incumbent Liberal-National Coalition (LNP) Government, the Australian Labor Party (ALP), and… Read More ›

Election 2016: Tax Policies of the Major Parties Part II

In 2015, Australia’s Commonwealth income tax reached its first century. The Income Tax Assessment Act No. 34 of 1915 and accompanying Income Tax Act No.… Read More ›

Income Tax at 100 Years: A Little History

Can we use company tax policy to enhance Australian living standards? The Treasurer thinks so, using the 2016-17 budget to announce a Ten Year Enterprise… Read More ›

Budget Forum 2016: The Connection Between Company Tax and Living Standards

The Budget proposal to cut the company tax cut rate from 30 to 25 per cent has entered the political debate.  For that debate to… Read More ›

Budget Forum 2016: The Economic Impact of the Company Tax Cut

Originally published May 4 on The Conversation. This Federal Budget was crafted with multiple, sometimes conflicting, objectives. To repair the budget, to neutralize some of… Read More ›

Budget Forum 2016: Budget Repair, Climate Risks and Global Concerns All Ignored in this Conflicted Effort

First published on The Conversation. Our tax reform debate seems to be stuck. Our federal fiscal system is skewed. What kind of a fiscal bargain can… Read More ›

Ideas for Australia: Five Ideas to Help fix Australia’s Tax System

Published by Southern Highlands News, Friday 1 February. I guess that it’s not meant as an April Fools joke but, apparently, apart from giving another… Read More ›

Tax Thought Bubbles: No Real Reform

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