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Globalisation and the dilemmas of income taxation in Australia


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Eccleston, RG and Ganghof, Steffen (2004) Globalisation and the dilemmas of income taxation in Australia. Australian Journal of Political Science, 39 (3). pp. 519-534. ISSN 1036-1146

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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 facts 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.

Item Type: Article
Journal or Publication Title: Australian Journal of Political Science
Page Range: pp. 519-534
ISSN: 1036-1146
Identification Number - DOI: 10.1080/103614042000295129
Additional Information: The definitive published version is available online at:
Date Deposited: 22 Dec 2008 00:11
Last Modified: 18 Nov 2014 03:54
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