Design considerations for an Allowance for Corporate Equity (ACE) for Australia

Australia is facing a crisis in business investment. Even prior to the COVID-19 pandemic, Australia was experiencing capital shallowing—the ratio of...

Australia's company tax: options for fiscally sustainable reform, updated post Trump

The Australian Government proposes to reduce the company tax rate from 30 to 25 per cent. However, there are widespread concerns that the fiscal cost is...

Australia's company tax: options for fiscally sustainable reform

The Australian Government proposes to reduce the company tax rate from 30 to 25 per cent. However, there are widespread concerns that the fiscal cost is...