Published on 01 Jan 85
by Australian Tax Research Foundation
This publication contains papers presented at a conference jointly organised by the Australian Tax Research Foundation and the Bureau of Industry Economics. The papers review in considerable depth the major issues involved in the design and reform of corporate taxation in Australia. Three of the
issues considered in various papers have achieved particular significance in the aftermath of the National Tax Summit: the introduction of a capital gains tax and full imputation of company tax and a change in the tax treatment of income earned overseas. The papers in this volume provide a major basis
for evaluation of these changes..
David Collins was an Adjunct Professor in Economics, Macquarie University at the time of writing this paper.