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Category Archives: Corporations

Global distribution of revenue loss from tax avoidance

March 29, 2017

Global distribution of revenue loss from tax avoidance United Nations University (22 March 2017). International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael

Oligopoly money: how a company tax cut would be wasted on big business

February 19, 2017

Oligopoly money: how a company tax cut would be wasted on big business Matt Grudnoff and David Richardson, The Australia Institute (February 2017). A full third of the benefit of a company tax cut would be enjoyed by just 15 companies in Australia. Once phased in the cut would be worth $6.7 billion per

Liberals heartland rejects PM’s company tax and renewable agenda

February 19, 2017

Liberals heartland rejects PM's company tax and renewable agenda The Australia Institute (February 2017). New polling conducted by ReachTEL for The Australia Institute of the electorates represented by Malcolm Turnbull and Tony Abbott reveals strong opposition for cutting the tax rate, particularly for larger companies. Both electorates registered more support for increasing the company

BEPS Action 5 harmful tax practices peer review transparency framework

February 19, 2017

BEPS Action 5 harmful tax practices peer review transparency framework OECD (February 2017). The OECD  has released key documents, approved by the Inclusive Framework on BEPS, which will form the basis of the peer review of the Action 5 transparency framework. The Action 5 standard for the compulsory spontaneous exchange of information on tax

BEPS Action 13 on country-by-country reporting peer review documents

February 19, 2017

BEPS Action 13 on country-by-country reporting peer review documents OECD (February 2017). The OECD has released key documents, approved by the Inclusive Framework on BEPS, which will form the basis of the peer review of Action 13 Country-by-Country Reporting. The Action 13 standard on Country-by-Country Reporting is one of the four BEPS minimum

Company tax and foreign investment in Australia

February 05, 2017

Company tax and foreign investment in Australia David Richardson, The Australia Institute (January 2017). The available evidence suggests that, with the proposed company tax cuts, Australia is on the brink of handing a large gift to foreign investors while the evidence suggests Australia will not get even the dubious benefits of an increase

The Australia Institute polling brief: bank super profits tax

October 10, 2016

The Australia Institute polling brief: bank super profits tax The Australia Institute (October 2016). This nationally representative poll shows that the majority of Australians surveyed support a super profits tax on Australian banks.

Submission to Senate Inquiry into the Treasury Laws Amendment (Enterprise Tax Plan) Bill 2016

October 03, 2016

Submission to Senate Inquiry into the Treasury Laws Amendment (Enterprise Tax Plan) Bill 2016 John Daley, Brendan Coates and William Young, Grattan Institute (September 2016).  This paper evaluates the Government's plan to cut the company tax rate from 30 to 25 per cent over 10 years.  

Mind the gap: the arms length principle and MNE value creation

September 22, 2016

Mind the gap: the arms length principle and MNE value creation Melissa Ogier, Tax and Transfer Policy Institute (September 2016). Multinational enterprises (MNEs) operating by way of wholly owned subsidiaries are responsible for an increasing percentage of global trade. This paper looks at how the existing rules based on the arm’s length principle allocate

Corporate tax chartbook: how corporations rig the rules to dodge the taxes they owe

September 22, 2016

Corporate tax chartbook: how corporations rig the rules to dodge the taxes they owe Frank Clemente, Hunter Blair and Nick Trokel, Economic Policy Institute and Americans for Tax Fairness (September 2016).