Worldwide statutory company tax rates have been declining. The choice of Australia’s statutory company tax rate is a balancing act, as Australia’s company income tax system has two basic roles. The first, to tax the income of Australian residents, is not affected directly by the...

Investment in many East Asian economies fell dramatically following the Asian financial crisis and has remained relatively weak since then. This is despite improved economic conditions and strong underlying investment needs typical for developing economies.

This article looks at the investment chapter of the Australia-United States Free Trade Agreement (AUSFTA) and discusses the bilateral investment relationship, the AUSFTA negotiating process and the investment policy outcomes. The article concludes that the investment chapter in AUSFTA will be an...

In the context of public discussion about the advantages and disadvantages of foreign investment, this article looks at the macroeconomic effects of reducing capital inflows into Australia.

This article looks back at the relationship between Australia and China, particularly following the normalisation of relations in 1972.