Person

David Ingles

Items authored

Working paper

8 Feb 2018

The Australian Government proposes to reduce the company tax rate from 30 to 25 per cent. However, there are widespread concerns that the fiscal cost is not affordable. This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut. We...

Working paper

1 Nov 2017

This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut, while addressing key non-neutralities in the corporate tax system in an international context.

Working paper

1 Jul 2017

This paper looks at the arguments for and against corporation tax in the context of Australia, which has had for thirty years a dividend imputation system for corporate-shareholder taxation.

Working paper

1 Sep 2016

There is increased interest in land taxation in Australia and internationally, as reflected for example, in the Henry report on tax reform in 2010 and the UK Mirrlees Report in 2011. This interest stems from the immobility of land as a factor of production, which...

Briefing paper

1 Aug 2016

An Effective Marginal Tax Rate (EMTR) measures the loss resulting from income taxation combined with the withdrawal of a cash transfer or welfare benefit, applied to earning an extra (marginal) dollar of income. EMTRs are a result of the interaction of tax and welfare systems....

Items authored

16

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