The impact of the Ralph Review Tax Reform on corporate capital investment in Australia

Richardson, G; Lanis, R

The impact of the Ralph Review Tax Reform on corporate capital investment in Australia

Richardson, G Lanis, R

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Publisher:: Australian Tax Research Foundation
Publication Type:: Journal Article
Citation:: Australian Tax Forum: a journal of taxation policy, law and reform, 2009, 24 (3), pp. 261 - 279
Issue Date:: 2009-01

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Field	Value	Language
dc.contributor.author	Richardson, G	en_US
dc.contributor.author	Lanis, R https://orcid.org/0000-0002-1821-8345	en_US
dc.date.issued	2009-01	en_US
dc.identifier.citation	Australian Tax Forum: a journal of taxation policy, law and reform, 2009, 24 (3), pp. 261 - 279	en_US
dc.identifier.issn	0812-695X	en_US
dc.identifier.uri	http://hdl.handle.net/10453/15762
dc.description.abstract	This study analyzes the impact of tax reform on corporate capital investment in Australia stemming from the Ralph Review of Business Taxation reform. Based on panel data spanning the Ralph Review tax reform, our regression results indicate that corporate capital investment decreased in Australia because of the tax reform. We find that that the negative effects of the removal of accelerated depreciation exceeded the positive effects of the reduction in the corporate tax rate, so there was a decline in corporate capital investment. Our findings are robust to several robustness checks	en_US
dc.publisher	Australian Tax Research Foundation	en_US
dc.relation.ispartof	Australian Tax Forum: a journal of taxation policy, law and reform	en_US
dc.title	The impact of the Ralph Review Tax Reform on corporate capital investment in Australia	en_US
dc.type	Journal Article
utslib.citation.volume	3	en_US
utslib.citation.volume	24	en_US
utslib.for	150107 Taxation Accounting	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1605 Policy and Administration	en_US
utslib.for	1801 Law	en_US
dc.location.activity	Brisbane, Qld, Australia
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.consider-herdc	false	en_US
pubs.issue	3	en_US
pubs.volume	24	en_US

Abstract:

This study analyzes the impact of tax reform on corporate capital investment in Australia stemming from the Ralph Review of Business Taxation reform. Based on panel data spanning the Ralph Review tax reform, our regression results indicate that corporate capital investment decreased in Australia because of the tax reform. We find that that the negative effects of the removal of accelerated depreciation exceeded the positive effects of the reduction in the corporate tax rate, so there was a decline in corporate capital investment. Our findings are robust to several robustness checks

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http://hdl.handle.net/10453/15762