Company tax
Alternative labels
Business tax
Corporate tax
Bank levy
Fact sheet
Fact Check: Would companies that paid no tax in 2015-16 be unable to benefit from a tax cut so as to invest more and help lift wages?
The Business Council of Australia promises to invest more in Australia if the Government's proposed corporate tax is passed, arguing this would lead to higher wages. But Labor Senator Murray Watt claims this promise can't be fulfilled
Discussion paper
Fuelling innovation to transform our economy
This discussion document outlines the main features of the New Zealand government's research and development (R&D) tax incentive proposal.
Briefing paper
We cannot afford unfunded company tax cuts
This briefing note describes why we cannot afford more company or personal tax cuts while the budget remains in deficit.
Working paper
Does payroll tax affect firm behaviour?
This paper uses administrative business income tax data covering 2001-02 to 2014-15 to determine whether payroll tax affects the behaviour of businesses.
Working paper
Who bears the corporate tax incidence? Empirical evidence from India
Against the backdrop of corporate tax policy changes in India, the paper attempts to measure the incidence of corporate income tax in India under a general equilibrium setting. Using seemingly unrelated regression coefficients and dynamic panel estimates, we tried to analyze both the relative burden of corporate tax borne by capital and labor and the...