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Globalisation and the Dilemmas of Income Taxation in Australia

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,... Full description

1st Person: Ganghof, Steffen
Additional Persons: Eccleston, Richard
Source: in: Australian Journal of Political Science (2004), Vol. 39 (3), p. 519-534
Type of Publication: Article
Published: 2004
Online: Full text via publisher
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