IDEAS home Printed from https://ideas.repec.org/a/bla/ausecr/v48y2015i4p357-368.html
   My bibliography  Save this article

Who Pays the Australian Corporate Income Tax?

Author

Listed:
  • John Freebairn

Abstract

type="main" xml:lang="en"> The incidence of a lower Australian corporate income tax on resident shareholders, non-resident shareholders, other investors, labour and government revenue is assessed. In the short run, non-resident investors are large winners at the expense of government revenue. In the long run, some of the short-term benefits to shareholders are eroded, one-half or more of the benefits goes to higher wages and about one-third of the first-round loss of government revenue is recaptured. The labour share is most sensitive to the conceptually and empirically uncertain parameter for the mix of corporate equity returns to mobile and immobile capital inputs.

Suggested Citation

  • John Freebairn, 2015. "Who Pays the Australian Corporate Income Tax?," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 48(4), pages 357-368, December.
    • Handle: RePEc:bla:ausecr:v:48:y:2015:i:4:p:357-368
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Michael Kouparitsas & Dinar Prihardini & Alexander Beames, 2016. "Analysis of the long term effects of a company tax cut," Treasury Working Papers 2016-02, The Treasury, Australian Government, revised May 2016.
    2. Sacchidananda Mukherjee & Shivani Badola, 2023. "Macroeconomic Implications of Changes in Corporate Tax Rates: A Review," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 56(1), pages 20-41, March.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausecr:v:48:y:2015:i:4:p:357-368. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/mimelau.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.