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Australia's company tax: options for fiscally sustainable reform

Ingles, David; Stewart, Miranda


The Australian Government proposes to reduce the company tax rate from 30 to 25 per cent. However, there are widespread concerns that the fiscal cost is not affordable. This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut. We address key non-neutralities in the corporate tax system and consider key international developments, including the enactment of the Trump tax plan in the United States, which lowers the US corporate tax rate to 21%....[Show more]

CollectionsANU Research Publications
Date published: 2018
Type: Journal article
Source: Australian Tax Forum


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