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The GFC Investment Tax Break

25 Jun 2018 RDP 2018-07
David Rodgers and Jonathan Hambur
financial markets, fiscal policy, investment. The Australian Government established a temporary tax break for investment as part of its stimulus response to the global financial crisis. ... Relatedly, there is no evidence that businesses responded by
https://www.rba.gov.au/publications/rdp/2018/2018-07.html

References

22 Jun 2018 RDP 2018-07
David Rodgers and Jonathan Hambur
Work Out if You're a Small Business for the Income Year’, viewed 22 December 2017. ... Leigh A (2012), ‘How Much Did the 2009 Australian Fiscal Stimulus Boost Demand?
https://www.rba.gov.au/publications/rdp/2018/2018-07/references.html

The GFC Investment Tax Break

1 Jun 2018 RDP 2018-07
David Rodgers and Jonathan Hambur
1). Figure 2: Financial Year Revenue in RD Sample. We apply RD methods to a dataset derived from the ABS's BLADE (Hansell and Rafi 2018). ... As such, we take the simple approach of designating businesses with revenue below $2 million in the financial
https://www.rba.gov.au/publications/rdp/2018/2018-07/full.html

RD with BLADE

22 Jun 2018 RDP 2018-07
David Rodgers and Jonathan Hambur
such that investment deductions reduce their current year tax, or when they are more financially constrained. ... This suggests the natural placebo test of re-running our RD model using data for other years.
https://www.rba.gov.au/publications/rdp/2018/2018-07/rd-with-blade.html

Introduction

22 Jun 2018 RDP 2018-07
David Rodgers and Jonathan Hambur
The tax break we study was part of the Australian Government's stimulus response to the global financial crisis. ... Footnotes. The United States, the Netherlands, and South Korea used investment tax incentives during the global financial crisis (GFC).
https://www.rba.gov.au/publications/rdp/2018/2018-07/introduction.html

Appendix D: Other Small Business Tax Policies

22 Jun 2018 RDP 2018-07
David Rodgers and Jonathan Hambur
Reduction in intra-year tax instalments: 20% reduction in PAYG instalments for December quarter 2008 and CPI growth rate for PAYG and GST instalments during 2009/10.
https://www.rba.gov.au/publications/rdp/2018/2018-07/appendix-d.html

DD with Capex Survey Data

22 Jun 2018 RDP 2018-07
David Rodgers and Jonathan Hambur
In our analysis, we take businesses with revenue below $2 million in the previous financial year to be our treatment group, and other businesses to be our control group. ... 0.25. (0.29). Tax break lagged two years. 0.26. (0.30). Clusters (businesses).
https://www.rba.gov.au/publications/rdp/2018/2018-07/dd-with-capex-survey-data.html

Related Theory and Literature

22 Jun 2018 RDP 2018-07
David Rodgers and Jonathan Hambur
If θ represents the share of depreciation deductions accelerated into the first year, then:. ... A number of papers have found that dividend imputation affects the financial choices of companies in Australia.
https://www.rba.gov.au/publications/rdp/2018/2018-07/related-theory-and-literature.html

Data and Methodology

22 Jun 2018 RDP 2018-07
David Rodgers and Jonathan Hambur
1). Figure 2: Financial Year Revenue in RD Sample. We apply RD methods to a dataset derived from the ABS's BLADE (Hansell and Rafi 2018). ... As such, we take the simple approach of designating businesses with revenue below $2 million in the financial
https://www.rba.gov.au/publications/rdp/2018/2018-07/data-and-methodology.html

Background on the Tax Break

22 Jun 2018 RDP 2018-07
David Rodgers and Jonathan Hambur
revenue in the previous financial year was less than $2 million;. ... Table 1: Depreciation Schedule. $100,000 investment with a five-year effective life.
https://www.rba.gov.au/publications/rdp/2018/2018-07/background-on-the-tax-break.html