Sorry, you need to enable JavaScript to visit this website.

Company tax

Alternative labels
Business tax
Corporate tax
Bank levy
Subject Hierarchy
Permalinks
APO URI

ADVERTISEMENT

Discussion paper

Company tax cuts: what the evidence shows


This analysis of data from Australia and OECD countries, finds no support for claims that reduced company tax leads to improved economic performance. SummaryA feature of Australia’s tax debate is the question of whether to change company tax. Claims from business leaders include :
Report

Cutting the company tax rate: why would you?


Examines proposals to cut company tax rates by looking at the circumstances of some of the main company tax-payers, namely the top 15 listed companies in Australia. Summary The purpose of the present paper is to critically evaluate the arguments for cutting the company tax rate. Company tax is a complicated affair yet there are...
Working paper

Dividend imputation or low company tax?


Recent OECD data offer limited support for the proposition that our company tax rate could be cut substantially with little or no loss of tax revenue. Treasury‐type analysis suggests otherwise: our headline rate could be cut to 20 per cent if abolishing dividend imputation were used to finance a cut in the headline rate. But...
Briefing paper

Australia's Tobin tax: arguments and evidence


Executive Summary A tax on financial transactions, or 'Tobin' tax, could protect superannuation investors, improve the operation of Australia’s capital markets and provide a source of tax revenue worth over $1 billion per year. Protecting investors
Fact sheet

Fact Check: Will the budget be $13.8 billion better off if the mining tax is scrapped?


Finance Minister Mathias Cormann claims scrapping the mining tax would improve the budget position by $13.8 billion.