Pages tagged by "Corporation tax"

Improving cash flow corporate taxation (CFCT) and the Z-tax (ZT) approach

This paper proposes a method to improve the cash flow corporate tax and in particular to make it better applicable to financial corporations. This takes...

Australia's company tax: options for fiscally sustainable reform, updated post Trump

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...

Australia's company tax: options for fiscally sustainable reform

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...

What future for the corporation tax?

Corporation taxes are under pressure from a number of sources. This paper looks at the arguments for and against corporation tax in the context of...

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