This paper seeks to review the effectiveness of the tax reforms flowing from 1999 Review of Business Taxation's Report (known as the Ralph Report). In doing so, this paper selects three aspects of the enacted Ralph Report reforms, the non-commercial loss (NCL) rules, the simplified tax system...

The Australian Government proposes to reduce the company tax rate from 30 to 25 per cent. However, there are widespread concerns that the fiscal cost is not affordable. This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut. We address key...

The interim report of Small Business Tax Review was delivered by the Office of Tax Simplification in March 2011. The reform of the personal service company rules (IR35) and the integration of income tax and National Insurance are now at the top of the tax simplification agenda, with a special...