corporate tax

Working paper

1 Apr 2018

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...

Discussion paper

22 Mar 2018

Over the ten years to 2026-27, when the total benefit to companies is estimated at $65 billion, The Australia Institute estimates the big four banks will receive a ‘gift’ of $9.5 billion, with the Commonwealth Bank alone to receive $2.8 billion.

Working paper

1 Feb 2018

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.

Working paper

7 Nov 2017

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.

Working paper

31 Oct 2017

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.

Journal article

17 Jul 2016

Australia has recently introduced what is known as country-by-country (CbC) reporting. CbC reporting will require certain multinationals to provide reports to the Australian Tax Office outlining their global financial activities. The introduction of CbC reporting is a result of the OECD’s recommendations on Action 13...



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