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.

The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in Australia. The GST is charged at a rate of 10 per cent of the final price of goods and services. In the fiscal year ended 30 June 2014, the GST raised $51.4 billion. This is about...

This paper discusses the tax and transfer treatment of private superannuation retirement saving and the public means tested age pension in Australia, and concludes that a more coherent retirement tax and transfer system can be achieved by reducing tax concessions and making the age pension means test less harsh.

The proposals are approximately revenue neutral in aggregate and minimize redistribution relative to the current economic incidence. The proposed reforms include: remove current exemptions to achieve comprehensive payroll and land tax bases, and apply flat rates with individual state rights to choose the rate and to vary it over time; remove the transaction taxes on...

The release of the inter-generational report has given rise to much talk about inequality and the need for another look at our tax system. It's been five years since the release of the Henry Tax Review, a comprehensive study of our tax and transfer system, released at the time that the GFC hit. So how...