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Trends in aggregate measures of Australia’s corporate tax level


  • John Clark

    (Treasury, Government of Australia)

  • Brant Pridmore

    (Treasury, Government of Australia)

  • Nicholas Stoney

    (Treasury, Government of Australia)


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.

Suggested Citation

  • John Clark & Brant Pridmore & Nicholas Stoney, 2007. "Trends in aggregate measures of Australia’s corporate tax level," Economic Roundup, The Treasury, Australian Government, issue 3, pages 1-28, September.
  • Handle: RePEc:tsy:journl:journl_tsy_er_2007_3_1

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    References listed on IDEAS

    1. Heidi Willmann, 1990. "Some Calculations on Inflation and Corporate Taxation in Australia," RBA Research Discussion Papers rdp9012, Reserve Bank of Australia.
    2. 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.
    3. 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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    More about this item


    business tax; corporate tax; taxation;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law


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