Kelly, James; Graziani, Robert - In: Economic Roundup (2004) 3, pp. 23-47
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 … investors, may be affected by that trend. Reducing Australia’s company tax rate (to reduce tax on foreign investors) could, but …