Corporate Tax



In Budget 2017-18, the Government continues to propose its Enterprise Tax Plan, in which it argues that economic growth will be supported if we cut… Read More ›

Budget Forum 2017: The Excess Burden of Company Tax

The US Republican party is proposing substantial changes to the US corporate tax system, which President Donald Trump supports with some reservations. The headline change… Read More ›

US Republican Tax Plan: The Potentially Dire Impact on US Retailing

Corporate income tax in Australia in 2014-15 collected $67.7 billion, or 15.2 per cent of all tax revenue and 4.2 per cent of gross domestic… Read More ›

Who Benefits from a Lower Corporate Income Tax Rate?

The First Inclusive Framework Meeting on Base Erosion and Profit Shifting (BEPS) was held in Kyoto, Japan on 30 June -1 July 2016. I attended… Read More ›

First Inclusive Framework Meeting on Base Erosion and Profit Shifting

One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules. These… Read More ›

Navigating BEPS: Simulating a ‘Tax-Minimising’ Multinational’s Responses to Existing and Proposed Thin Capitalisation Regimes

Prompted by increased political populism globally and heinous financial revelations such as those in the Panama Papers, there is increasing pressure in Australia and elsewhere… Read More ›

The Contradictions of International Tax

Much of the debate about Base Erosion and Profit-Shifting (BEPS) and global tax minimisation focuses on the current legal requirements to pay tax and amendments… Read More ›

Is Paying Tax Part of the Social License to Operate?

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

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