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The incidence of company tax in Australia

  • Xavier Rimmer

    (Treasury, Government of Australia)

  • Jazmine Smith

    (Treasury, Government of Australia)

  • Sebastian Wende

    (Treasury, Government of Australia)

This paper uses a computable general equilibrium framework to provide estimates of where the costs of company tax are borne and to test the importance of certain assumptions. The welfare benefits of a small fall in the company tax rate are shared between company owners and workers. The paper finds that in the long-run around one-third of the benefit accrues to the owners of capital in the main scenario, with the remaining two-thirds flowing to households, primarily through rises in real wages. Results with alternative assumptions are also presented.

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File URL: http://www.treasury.gov.au/~/media/Treasury/Publications%20and%20Media/Publications/2014/Economic%20Roundup%20Issue%201/Downloads/PDF/03_Incidence_of_company_tax_in_Australia_v3.ashx
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Article provided by The Treasury, Australian Government in its journal Economic Roundup.

Volume (Year): (2014)
Issue (Month): 1 (April)
Pages: 33-47

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Handle: RePEc:tsy:journl:journl_tsy_er_2014_1_3
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  1. Harberger, Arnold C., 2008. "The Incidence of the Corporation Income Tax Revisited," National Tax Journal, National Tax Association, vol. 61(2), pages 303-12, June.
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