(Roy Morgan Summary)
"Leading economists Ross Garnaut and Craig Emerson have proposed a major overhaul of the corporate tax system. They have proposed taxing a company's cash flow rather than its profits, arguing amongst other things that this would result in increased tax revenue at a lower rate and result in a more level playing field between small companies and multinationals. They add that it would also result in increased investment and reduce the incidence of tax avoidance via profit-shifting."
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- Tax Cashflow, not declared profits
Tax Cashflow, not declared profits
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