Dividend imputation



As election day approaches, dividend imputation is back in the news and the hot takes are running hot. Commentators are branding the system a “tax… Read More ›

Nothing Wrong With Refundable Franking Credits—Every Shareholder Has Paid Tax, It’s Just That Their Company Did It for Them

One aspect of the tax policies which the Australian Labor Party (ALP) is taking to the 2019 Federal Election and which Labor Leader Bill Shorten… Read More ›

[Budget Forum 2019] Refundable Franking Credits: Why Reform Is Needed (and Why It Should Be Targeted) – Part 1

Proponents of the Australian Labor Party (ALP) policy assert that the original purpose of dividend imputation was only ever to remove the double taxation of… Read More ›

[Budget Forum 2019] Refundable Franking Credits: Why Reform Is Needed (and Why It Should Be Targeted) – Part 2

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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