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...
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.
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.
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 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.
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...