This paper examines the likely impacts of the US reforms on the US and on the rest of the world, placing the US changes in the context of the global trend toward lower corporate taxes.

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.

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.

Treasurer Scott Morrison claims if the Government's enterprise tax plan is not passed by Parliament, Australia's corporate tax rate will remain uncompetitive with those of other countries.

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.