Economic Rent



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

The government’s surprise move to address the way tax revenue is collected for gas projects is a welcome reform, but Australia still has a long… Read More ›

Tax Reform on Gas Is Welcome, But Other Difficult Issues Lie Ahead

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

The Senate inquiry into Corporate Tax Avoidance has recently held hearings in relation to Australia’s offshore oil and gas industry and Monday 3 July 2017… Read More ›

Senate Inquiry into Corporate Tax Avoidance: Australia’s Offshore Oil and Gas Industry

The Bank Levy announced by Treasurer Morrison in the May 2017 Budget, to start on 1 July 2017, is estimated to raise $1.6 billion per… Read More ›

Budget Forum 2017: Bank Levy – A Tax in Search of a Rationale

Papua New Guinea is a resource rich nation, with significant reserves of gas, copper, gold and zinc. Understandably, there is a desire to generate tax… Read More ›

Nationalisation, State Equity Participation and Resource Rent Taxation in the Extractive Industry

Should we tax the capital income people receive from their investments or property? This may seem a strange question – don’t we already? But the… Read More ›

When the Rich Get Richer They Pay Little Tax on the Gains

In Australia, as in many other countries, as well as income tax, payroll tax and other taxes levied across all industries, the mining and energy… Read More ›

Royalties or Resource Rent Taxes?

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