tax policy - Economics Students Society of Australia

tax policy

A collection of 4 posts

Do we need a global minimum corporate tax?

global minimum corporate tax rate

Do we need a global minimum corporate tax?

What is a global minimum corporate tax? A global minimum corporate tax would set the same minimum tax rate for companies globally, regardless of their operational locations. The tax rate, alongside the proposal to tax businesses solely based on their locations of profit, are the two core pillars of the

What's all this bubble talk about?

What's all this bubble talk about?

In light of the recent surge in Australian capital city house prices, particularly in Melbourne and Sydney, the residential housing agenda has again entered the forefront of economic and political discussions. At the heart of the issue is whether price rises are a sound reflection of economic fundamentals, or are

Small business, the favourite child of budget policy

Small business, the favourite child of budget policy

Small- to medium-sized enterprises (SMEs) continue to be some of the key beneficiaries of the Federal Budget, with the 2016/17 instalment going further than had previously been expected. Prior to tonight, there had been an understanding that the rate of company tax faced by SMEs would be lowered as

Should Americans be worrying about tax inversions?

Should Americans be worrying about tax inversions?

The recent news of Burger King’s takeover of one of Canada’s largest coffee makers, Tim Horton, has sparked the interest of many mainly because of an underlying reason behind this acquisition – tax inversions. Tax inversions refer to the process where companies move their operations overseas in order to