Trends in aggregate measures of Australia’s corporate tax level
Recent public debate about Australia's company tax arrangements has drawn upon two observations. The first is that, since the 1980s, company tax collections have run ahead of gross operating surplus. The second is that company tax collections as a percentage of gross domestic product are high by international standards. These observations provide a misleading impression of developments in the corporate tax level. Research presented here shows that corporate profits have grown more quickly than corporate gross operating surplus over this period.
Volume (Year): (2007)
Issue (Month): 3 (September)
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- Michael Devereux & Rachel Griffith & Alexander Klemm, 2004. "Why has the UK corporation tax raised so much revenue?," Fiscal Studies, Institute for Fiscal Studies, vol. 25(4), pages 367-388, December.
- Heidi Willmann, 1990. "Some Calculations on Inflation and Corporate Taxation in Australia," RBA Research Discussion Papers rdp9012, Reserve Bank of Australia.
- Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition," Economic Policy, CEPR;CES;MSH, vol. 17(35), pages 449-495, October.
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