Does Australian Corporate Taxation Matter?

澳大利亚企业税重要吗？

• 批准号: DP0770453
• 负责人: Prof Sinclair Davidson
• 金额: $ 14.58万
• 依托单位: RMIT University
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2007
• 资助国家: 澳大利亚
• 起止时间: 2007-01-01 至 2009-12-31
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP0770453
• 关键词: Does; Australian; Corporate; Taxation; Matter

On a GDP-weighted basis the average OECD corporate rate has fallen from 44 percent in 1985 to 31 percent in 2004. Australia operates a flat thirty percent corporate tax rate and this compares well with the current OECD average. Yet, the Business Council of Australia argues that the Australian corporate tax rate is 'uncompetitive'. Certainly, the corporate tax burden (i.e. corporate tax revenue as a proportion of GDP) is very high in Australia, the third highest in the OECD, and the highest in the Asia-Pacific region. This project will evaluate the extent that the corporate tax burden is a hinderance to Australian firms and economic behaviour.

按 GDP 加权计算，经合组织的平均企业税率已从 1985 年的 44% 降至 2004 年的 31%。澳大利亚实行 30% 的统一企业税率，这与当前经合组织的平均水平相当。 然而，澳大利亚商业委员会认为澳大利亚的企业税率“缺乏竞争力”。当然，澳大利亚的企业税负（即企业税收占GDP的比例）非常高，在经合组织中排名第三，在亚太地区最高。 该项目将评估企业税负对澳大利亚企业和经济行为的阻碍程度。