CORPORATE FINANCE AND TAXATION 

Return to Previous Page 

 

Dividend Washing (ACFS FRDP 2013-01, 7 June 2013)

Off-Market Buybacks in Australia: Tax Changes and their Consequences (working paper, 5 September 2012, with Christine Brown)

Stapled Securities: Antipodean Anomaly or Adaptable Innovation? (revised version of earlier working paper, 16 September 2012)

Small Cap Equity Raisings: Are the ASX Proposals the Best Option (ACFS Financial Regulation Discussion Paper 2012-2), May 14, 2012

Buybacks Beware (ACFS commentary, with Christine Brown) May 3, 2012

Stapled Securities: Antipodean Anomaly or Adaptable Innovation? (January 2012)

(with Christine Brown) (Taxes, Tenders and the Design of Australian Off-Market Share Repurchases (August 2011) forthcoming Accounting and Finance

Why Pre-Tax Discount Rates Should be Avoided Journal of Applied Research in Accounting and Finance Vol. 5, No. 2, December 2010, 2-5

(with Christine Brown) "Sons of Gwalia Judgement : aftermath and implications" Keeping Good Companies, 60, 1, February 2008, 52-54

 (with Christine Brown) "The Sons of Gwalia Judgement: Implications for Credit Markets and Corporate Finance" InFinance, June 2007

(with Christine Brown) "Distortions in the Tax Treatment of Rights Issues" JASSA, 2008:1

 (with Christine Brown) "Credit Markets and the Sons of Gwalia Judgement" Agenda, 13, 3, 2006

 "PPPs and Infrastructure Investment" Australian Economic Review, 38, 4, December 2005, 439-444

(with Christine Brown) “Taxing Capital Protected Equity ProductsAgenda, 12, 3, 2005, 239-252

"Dividend Imputation and the Equity Market Premium", 1999

"Real Options in Mutually Exclusive Projects" (with Christine Brown) Quarterly Review of Economics and Finance, 38, Special Issue, 1998, 569-577

 "Corporate Debt Markets" in M.K.Lewis and R.H.Wallace (eds) The Australian Financial System: Evolution, Policy and Practice (Longman 1997), 336-381

"Dividend Delays Don't Degrade" November 1996 (letter to AFR)

 "Brailsford/Davis: A Clarification" (with T Brailsford) JASSA April-May 1996, 31-32

 "Undertanding Imputation" (with T. Brailsford) JASSA December 1995, 14-17

 "Valuation with Imputation: What it Means to the Cost of Capital" (with T. Brailsford) JASSA March 1995, 14 -18.

"Corporate Tax Rates and the Cost of Capital" (with T. Brailsford)

 "Lease Evaluation and Dividend Imputation" Working Paper August 1994