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The GFC Investment Tax Break
25 Jun 2018
RDP
2018-07
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
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
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
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
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
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
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
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
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
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