This study provides a country-level breakdown of the estimated tax losses to profit shifting by multinational companies, and estimates New Zealand is losing more than $700 million a year.

The government’s 10-year company tax cut plan was announced in the May 2016 budget, but was always going to be difficult to sell as an urgently needed reform. Since then, the debate has effectively shown that there is nothing in it that would increase the incentive to invest. This reflects the role of dividend imputation...

Overview Australia needs to cut company tax to 25% to boost business investment, which is currently at recessionary levels. An investment boost will grow the economy, leading to increased wages, employment, national income, exports and productivity. Business investment is being hampered by our uncompetitive company tax, which is highly inefficient and much more burdensome than...

Labor says the Government's proposed program of business tax cuts is a massive cut to multinationals. But Prime Minister Malcolm Turnbull claims Labor's support for corporate tax cuts in the past relied on the very same arguments that his government is no

One of the poorly understood impacts of a company tax cut is that there is little benefit to domestic investors because the way that company tax payments are credited against the tax payable by Australian owners of companies. The system of crediting company tax paid against the income tax liability of shareholders is known as...