Globalisation and the dilemmas of income taxation in Australia
Bibliographic Data
| ID | 6234399 |
|---|---|
| Authors | Steffen Ganghof (0000-0003-2738-2283, Max Planck Institute for the Study of Societies), Richard Eccleston (0000-0003-4094-1780, Griffith University) |
| Year | 2004 |
| Volume | 39 |
| Issue | 3 |
| Pages | 519-534 |
| Publication date | 2004-11-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Australian Journal of Political Science (JOURNAL) |
| Journal identifiers | ISSN: 1036-1146 • E-ISSN: 1363-030X |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/103614042000295129 |
| OpenAlex | W2009424346 |
| Language | EN |
| Citations received | 13 |
| References cited | 30 |
Over the past two decades there has been a worldwide fall in statutory corporate tax (CT) rates. Focusing on Australia, this article establishes three empirical\nfacts which challenge much of the existing literature. First, CT competition was the crucial driving force behind CT cuts. Second, policy makers had to abandon tax-related investment incentives in order to pay for lower CT rates. This broadening of the CT base is costly, because it potentially disadvantages domestic firms and may, over the longer term, erode the CT base. Third, CT cuts have put pressure on the personal income tax base, as low corporate rates provide tax avoidance opportunities for high-income earners
Double taxation · Economic policy · Economics · Globalization · Gross income · Incentive · Income tax · International economics · International taxation · Investment (military · Labour economics · Market economy · Order (exchange · Personal income tax · Political science · Public economics · State income tax · Statutory law · Tax avoidance · Tax reform · Corporate Taxation and Avoidance · Law · Social Policy and Reform Studies · Taxation and Compliance Studies · Finance
Tax policy in an era of internationalization
From Old Thinking to New Thinking in Qualitative Research
Public policy in the Australian Journal of Political Science
Globalization, Tax Reform Ideals and Social Policy Financing
The Howard Government
Dual Income Taxation
Taxing choices
Taxation and democracy in the EU
Tax Policy in an Era of Internationalization
Leaning Right and Learning From the Left
The Political Economy of High Income Taxation
Killing the goose that laid the golden egg? Australia's resource policy regime in comparative perspective
The Howard Government, Capital Taxation and the Limits of Redistribution
Veto Players
Partisan Politics in the Global Economy
Disappearing taxes or the ‘race to the middle’? Fiscal policy in the OECD
Tax policy in an era of internationalization
Of Rule and Revenue
The Evolution of Policy Ideas
Globalisation Makes of States What States Make of It
Bucking the Trend? The Welfare State and the Global Economy
Capital taxation with open borders
Power, Globalization, and the End of the Cold War
From Old Thinking to New Thinking in Qualitative Research
A Political Culture Under Pressure
Tax Reform and the Cost of Capital
Funding the Welfare State
Internationalization and Changes in Tax Policy in OECD Countries
The New Political Economy of Taxation in Advanced Capitalist Democracies
Promises and Pitfalls of Veto Player Analysis
Policy Paradigms, Social Learning, and the State
The Correlates of Change in International Financial Regulation
Structural Dependence of the State on Capital
| Unique citing works | 13 |
|---|---|
| Citations per year | 0,54 |
| Citation span | 2002 - 2016 (15) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 13 |