Who Pays the Australian Corporate Income Tax?

John Freebairn

Australian Economic Review, 2015, vol. 48, issue 4, 357-368

Abstract: type="main" xml:lang="en">

The incidence of a lower Australian corporate income tax on resident shareholders, non-resident shareholders, other investors, labour and government revenue is assessed. In the short run, non-resident investors are large winners at the expense of government revenue. In the long run, some of the short-term benefits to shareholders are eroded, one-half or more of the benefits goes to higher wages and about one-third of the first-round loss of government revenue is recaptured. The labour share is most sensitive to the conceptually and empirically uncertain parameter for the mix of corporate equity returns to mobile and immobile capital inputs.

Date: 2015
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