Replacing Corporate Income Tax with a Cashflow Tax - ONLINE ONLY

Replacing Corporate Income Tax with a Cashflow Tax

 It is possible to design a parsimonious cash flow tax that has incentive effects comparable to lowering the corporate income tax rate to zero.  It would allow immediate deduction of all capital expenditures, deny deductions of interest payments, and compensate negative cash flows at the same rate and time as it taxes positive cash flows. It could allow taxpayer timing choice on implementation over 10 years.

This event is online only.

About the Speaker

Dr Craig Emerson (PhD in Economics, ANU) is an eminent economist with 40 years’ experience in public policy. Dr Emerson was economic, trade and environmental adviser to Prime Minister Bob Hawke. From 2010 to 2013, Dr Emerson was Australia’s Minister for Trade. Dr Emerson is also a former Minister for Tertiary Education, Skills, Science and Research, Minister for Competition Policy and Consumer Affairs and Minister for Small Business. Currently Dr. Emerson is the Director of the Australian APEC Study Centre at RMIT University and Managing Director of Emerson Economics. He is also a Visiting Fellow at the Australian National University and an Adjunct Professor at Victoria University’s Centre of Policy Studies.

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