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The Impact of the Ralph Review Tax Reform on Corporate Capital Investment in Australia

Published on 01 Oct 09 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

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 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.

Author profiles:

Roman LANIS
Roman works for the School of Accounting at the University of Technology Sydney.
Current at 1 October 2009
Click here to expand/collapse more articles by Roman LANIS.
 
Prof Grant Richardson CTA
Grant works for the Department of Accountancy at the City University of Hong Kong. Current at 01 October 2009 Click here to expand/collapse more articles by Grant RICHARDSON.
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