This paper is a combination of a number of notes prepared by the Secretariat on specific design issues to be considered if extending the taxation of capital income.
This note summarises tax concessions with positive environmental impacts raised by submitters to the Tax Working Group requested by the Group at Session 12 (29 June 2018).
This paper expands on the Secretariat’s paper provided to support the Group’s previous discussion on the company tax rate. The paper briefly outlines the theory of company taxation in a small open economy.
In Session 6 a Business Tax Paper was presented which considered the pros and cons of a cut to the company tax rate. In Session 8 we provided further information on the theory of a company tax cut in a small open economy and modelling results.&nbs