000			01804nab a2200277 c 4500
003			ES-MaIEF
005			20180619144757.0
007			ta
008			180619b at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_911107 _aCooper, Graeme Stuart
245		4	_aThe unconvincing case for 25% _c Graeme Cooper
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThis article examines several elements of the case currently being advanced for reducing Australia’s corporate tax rate to 25%. In essence, the proposal is for an immediate, certain and widely dispersed revenue loss wagered in the hope of triggering a contingent and deferred response from a narrow target. The article revisits the history of this proposal and the development of the argument in the last two decades. It then queries some impressions embedded in the current debate — that the proposal is for a tax cut, that a 30% rate on commercial profit is actually paid (or meant to be paid) by most companies, that the imputation system will negate much of the cost of the lost revenue and that most foreign investors will benefit from a reduced corporate rate. The article concludes that, while the proposal may be sensible for other reasons, the case currently being made is unconvincing.
650		4	_947460 _aIMPUESTOS
650		4	_948570 _aTIPOS DE GRAVAMEN
650		4	_910750 _aREFORMA
650		4	_948221 _aREDUCCIONES TRIBUTARIAS
650		4	_932206 _aAUSTRALIA
650		4	_948454 _aSOCIEDADES
773	0		_9156193 _oOP 1867/2018/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _g v. 33, n. 1, 2018, p. 51-78
942			_cART
999			_c138314 _d138314