Trends in aggregate measures of Australia’s corporate tax level

John Clark, Brant Pridmore and Nicholas Stoney
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John Clark: Treasury, Government of Australia
Brant Pridmore: Treasury, Government of Australia
Nicholas Stoney: Treasury, Government of Australia

Economic Roundup, 2007, issue 3, 1-28

Abstract: Recent public debate about Australia's company tax arrangements has drawn upon two observations. The first is that, since the 1980s, company tax collections have run ahead of gross operating surplus. The second is that company tax collections as a percentage of gross domestic product are high by international standards. These observations provide a misleading impression of developments in the corporate tax level. Research presented here shows that corporate profits have grown more quickly than corporate gross operating surplus over this period.

Keywords: business tax; corporate tax; taxation (search for similar items in EconPapers)
JEL-codes: H25 K34 (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:tsy:journl:journl_tsy_er_2007_3_1

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