Dividend imputation



Taxation is an issue that galvanises Australian public and political opinion. Public debate has recently included persistent claims across a spectrum of commentators that some… Read More ›

Dividend Imputation and Corporate Tax Avoidance: The Unintended Consequences and Policy Implications

Often, the effects of a lower company income tax on investment, national income, government revenue and so forth are assessed as if company tax was… Read More ›

Company Income Tax: Let’s Not Forget Why Context Matters

In the 2018-19 Budget, the Government re-affirmed its policy to reduce the corporate tax rate over 10 years from 30 to 25 per cent for… Read More ›

Budget Forum 2018: The Future of Corporate Taxation

There are ways the government can pay for a cut in the company tax rate. In a recent working paper, we worked with researcher Chris… Read More ›

How the Government Can Pay for Its Proposed Company Tax Cuts

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