Design considerations for an Allowance for Corporate Equity (ACE) for Australia

Australia is facing a crisis in business investment. Even prior to the COVID-19 pandemic, Australia was experiencing capital shallowing—the ratio of...

Who bears the corporate tax incidence? Empirical evidence from India

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...

Following the UK lead?

Experts tackle tax policy for large multinationals.