This study aims to provide a cross country comparison, drawing out the similarities and differences between corporate tax systems, on company tax rates, company tax collections, thin capitalisation rules and collective investment vehicles.

This discussion paper is seeking feedback on a package of measures aimed at countering illegal phoenixing.

The Department of the Treasury (Australia) has developed the CAPITA model, a general-purpose, static microsimulation model, which is used to analyse the combined effect of changes to personal income tax and transfer policy on families with different income levels, family structures and living arrangements.

This consulation paper outlines proposed reforms that seek to enhance ASIC’s banning power by ensuring that it may take appropriate action to ban senior managers from managing financial services businesses.

This paper analyses trends in Australia’s productivity performance and disaggregates productivity growth into industry contributions to evaluate how structural change is affecting productivity growth.