Globalisation and the Dilemmas of Income Taxation in Australia

Ganghof, Steffen; Eccleston, Richard

doi:10.1080/103614042000295129

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Globalisation and the Dilemmas of Income Taxation in Australia

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Ganghof, Steffen
Politik und politische Ökonomie, MPI for the Study of Societies, Max Planck Society;

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http://dx.doi.org/10.1080/103614042000295129
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引用

Ganghof, S., & Eccleston, R. (2004). Globalisation and the Dilemmas of Income Taxation in Australia. Australian Journal of Political Science, 39(3), 519-534. doi:10.1080/103614042000295129.

引用: https://hdl.handle.net/11858/00-001M-0000-0012-4FB5-C

要旨

Over the past two decades there has been a worldwide fall in statutory corporate tax (CT) rates. Focusing on Australia, this article establishes three empirical
facts which challenge much of the existing literature. First, CT competition was the crucial driving force behind CT cuts. Second, policy makers had to abandon tax-related investment incentives in order to pay for lower CT rates. This broadening of the CT base is costly, because it potentially disadvantages domestic firms and may, over the longer term, erode the CT base. Third, CT cuts have put pressure on the personal income tax base, as low corporate rates provide tax avoidance opportunities for high-income earners.