Corporate Financial Policy Biases and the Ralph Reforms

Matt Benge

Australian Economic Papers, 2001, vol. 40, issue 3, 318-333

Abstract: Australia's recent Review of Business Taxation chaired by Mr John Ralph listed the neutrality of taxes on an entity's financing and distribution decisions as a goal when redesigning entity taxation. In response to the Review the government has agreed to a number of reforms to the taxation of companies and their shareholders. This paper quantifies the financial biases that are created by the Australian company tax system for widely‐held companies owned by Australian residents. It also examines how these have been affected by the recent reforms.

Date: 2001
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