DATE DOWNLOADED: Mon Oct 10 05:50:28 2022 SOURCE: Content Downloaded from HeinOnline Citations: Bluebook 21st ed. 33 Austl. TAX F. [i] (2018). ALWD 7th ed. , , 33 Austl. Tax F. [i] (2018). APA 7th ed. (2018). Australian Tax Forum, 33(1), [i]-[ii]. Chicago 17th ed. "," Australian Tax Forum 33, no. 1 (2018): [i]-[ii] AGLC 4th ed. '' (2018) 33(1) Australian Tax Forum [i] OSCOLA 4th ed. '' (2018) 33 Austl Tax F [i] Provided by: George Washington University - Jacob Burns Law Library -- Your use of this HeinOnline PDF indicates your acceptance of HeinOnline's Terms and Conditions of the license agreement available at https://heinonline.org/HOL/License -- The search text of this PDF is generated from uncorrected OCR text. -- To obtain permission to use this article beyond the scope of your license, please use: Copyright Information THE TAX INSTITUTE Introduction 1 Modelling Australian corporate tax reforms Chris Murphy 5 The unconvincing case for 25% Graeme Cooper 51 International spillovers from proposed US tax reforms Dhammika Dharmapala 79 Australia's company tax: options for fiscally sustainable reform David Ingles and Miranda Stewart 101 Dividend imputation: a critical review of the future of the system Rhys Cormick and John McLaren 141 Tax treaties and the international allocation of production: the welfare consequences of tax credits Nigar Hashimzade and Gareth D Myles 0) 0 163 Editor Professor Michael Walpole Guest Editor Miranda Stewart General Manager, Knowledge and Learning Alexandra Wilson ATF Coordinator Carla Reddy Production Manager Louella Brown Subscriptions Australian Tax Forum is published four times a year. Subscription information can be obtained at taxinstitute.com.au/publications/australiantaxforum. Subscription requests should be emailed to membership @taxinstitute.com.au. Submission of papers Submissions for publication are welcomed and should be emailed to the Publisher at publisher@taxinstitute.com.au. Authors have granted permission for copies of articles to be made for classroom use provided: (1) copies are distributed at or below cost; (2) the author and journal are identified; (3) notice of ownership of the copyright is affixed; (4) the Australian Tax Forum is notified of the use. Indexing and online access Australian Tax Forum is indexed on The Tax Institute's website taxinstitute.com.au, Current Law Index (online version: LegalTrac), Index to Legal Periodicals (online version: Wilsondisc), Index to Economic Literature. ISSN 0812-695X Australian Tax Forum is a refereed journal that publishes scholarly works on all aspects of taxation. All articles are subject to peer review by specialists in the field. For Australian authors, this publication has been ranked an "A" category journal under the Australian Research Council's Humanities and Creative Arts journal list. For further information on this publication, please visit our website taxinstitute.com.au. © 2018 The Tax Institute This journal is copyright. Apart from any fair dealing for the purpose of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission. Disclaimer: Unless otherwise stated, the opinions published in this journal do not express the official opinion of The Tax Institute. The Tax Institute accepts no responsibility for accuracy of information contained herein. Readers should rely on their own inquiries before making decisions that touch on their own interests.