This policy statement outlines The Greens' policy position on taxation for high-wealth individuals and corporations in Australia.

This report provides a framework for policy analysis of the corporate income tax system in Australia to broaden understanding of the topic and heighten policy debate.

In this study, the authors investigate two cross-border profit shifting channels of foreign multinational enterprises (MNEs) in Australia and assess the effectiveness of the related measures adopted by the Australian Parliament to combat base erosion and profit shifting (BEPS).

This paper starts with a discussion of the early 1990s battle of the plans between John Hewson’s Fightback! and Paul Keating’s One Nation but then focuses on the Howard–Costello government’s tax reform plan, in particular 1998’s A New Tax System (ANTS), with its centrepiece GST, and the related Ralph Review of Business Taxation.

This paper documents the evolution of firm mark-ups in the Australian economy using a large and representative database derived from administrative tax data.