Person

Chris Murphy

Recently added resources

Working paper

2 Jun 2018
7

The first part of this paper develops a theoretical model of fiscal equalisation to derive an optimal equalisation formula that has general applicability for federations. If vertical equity is achieved by the central government and horizontal equity by interstate migration, the welfare-maximising role of fiscal...

Working paper

31 May 2018
7

By international standards, Australia’s business tax system combines a high company tax rate of 30 per cent with low taxation of domestic investors through dividend imputation. This prioritising of domestic investors over foreign investors is at odds with the evidence in this paper that the...

Working paper

1 Feb 2018
55

Using economy-wide modelling, this paper quantifies the substantial consumer benefits from tax reforms that reduce the corporate tax rate, narrow the base to economic rents, or replace imputation with less generous dividend tax concessions.

Working paper

1 Oct 2017
79

Using economy-wide modelling, this paper quantifies the substantial consumer benefits from tax reforms that reduce the corporate tax rate, narrow the base to economic rents, or replace imputation with less generous dividend tax concessions.

Working paper

15 Sep 2017
117

This paper develops a theoretical model of fiscal equalisation and uses the model to derive an optimal equalisation formula that has general applicability for federations.

Items authored 6